Minaieva O. Procedural regulation of tax relations (methodological aspect)

Українська версія

Thesis for the degree of Doctor of Science (DSc)

State registration number

0517U000190

Applicant for

Specialization

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

03-03-2017

Specialized Academic Board

Д17.051.07

Essay

The work reveals the legal nature of the tax and procedural regulation of tax relations. It turns correlation of such categories as "provision of the tax law", "tax-process rule of law" and "tax-procedural rule of law". It outlines the range of functions to ensure the implementation of which sent tax procedures.

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