Garouste Y. Administrative and Legal Framework to Ensure Rights of Citizens in the Tax Area

Dissertation is devoted to the research of peculiarities of administrative and legal framework to ensure rights of citizens in the tax area of Ukraine in conditions of administrative reform. The work defines notion of administrative and legal framework to ensure rights of citizens in the tax area. It characterizes legal element of administrative and legal framework to ensure rights of citizens in the tax area. The dissertation ascertains notion and system of guarantees to ensure rights of citizens in the tax area. The work defines types of guarantees to ensure rights of citizens in the tax area. It outlines principles of ensuring rights of citizens in the tax area. The dissertation characterizes notion and types of subjects of ensuring rights of citizens in the tax area.