Dolgiy O. Administrative and normative components in legal guarantees of regime of legality in the area of tax activity in Ukraine

Українська версія

Thesis for the degree of Doctor of Science (DSc)

State registration number

0516U000728

Applicant for

Specialization

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

30-09-2016

Specialized Academic Board

Д 27.855.02

University of the State Fiscal Service of Ukraine

Essay

The thesis is a complex research of administrative and legal components in legal guarantees of regime of legality in the area of tax activity in Ukraine. There is a tax activity as a sphere of objectification regime legitimacy and genesis of normative definitions defined meaning legitimacy as a legal category, it outlines the characteristics and legal guarantees of security, formulated the concept of legal and administrative components of legal safeguards regime of the legality of the tax and identified to species, characterized domestic legal basis for administrative and legal components of legal safeguards regime legitimacy in fiscal performance and set principles of international legal regulation of administrative and legal components of legal safeguards regime legitimacy in the tax activity reveals organizational and legal structure SFS of Ukraine with the wording of the main vectors of optimization, characterized staffing regime of tax law in both the administrative and legal component of legal safeguards regime legitimacy in this area, established the basic principles and preconditions transformation functionality SFS of Ukraine for service, characterized control and supervision as administrative and legal components of legal safeguards regime legitimacy in tax activities, disclosed tort component of legal safeguards regime legitimacy in tax activities characterized the administrative and judicial review as administrative and legal components of legal safeguards regime legitimacy in tax activities produced specific proposals theoretical and practical measures aimed at improving the regulatory consolidation of administrative and legal components of legal safeguards regime legality of the tax.

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