Teremetskiy V. Аdministrative and Legal Regulation of Tax Relations in Ukraine

Українська версія

Thesis for the degree of Doctor of Science (DSc)

State registration number

0513U000563

Thesis Registration Form

0513U000563.pdf

Applicant for

Specialization

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

12-04-2013

Specialized Academic Board

Д 64.700.01

Kharkiv National University of Internal Affairs

Essay

Thesis is devoted to the complex analysis of the issues concerning tax relations legal regulation in Ukraine. The essence of tax relations is disclosed; their structure is determined and its elements are characterized. The system of tax relations' subjects is researched; their legal status and the role in the tax system of Ukraine are analyzed. Kinds of tax regimes, the essence of tax management and peculiarities of administrative procedures realization in the sphere of tax relations are characterized. The content of control in the tax sphere and peculiarities of administrative liability for violating tax legislation are elucidated.

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Files

aref.doc

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