Pokatayeva O. The legal nature of state taxes and fees in Ukraine: state, conflict and prospects for reform

Українська версія

Thesis for the degree of Doctor of Science (DSc)

State registration number

0512U000087

Applicant for

Specialization

  • 12.00.07 - Адміністративне право і процес; фінансове право; інформаційне право

28-01-2012

Specialized Academic Board

Д 64.700.01

Kharkiv National University of Internal Affairs

Essay

Explain the concept of tax relations, their legal nature and content. Determined the tax relationship subjective, and subjective analysis of the rights and responsibilities of participants. Studied the legal nature of the tax obligation, especially its origin and termination. The structure of the legal mechanism and proposed tax base for the classification of certain tax items (object of taxation, the tax rate). Peculiarities of legal regulation of collection of taxes on income. Studied the legal nature and features of collecting income tax and tax on personal income. Studied the legal nature of taxes on property.

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