Lytvyn N. The administrative-legal providing of information activities of the authorities of the State Fiscal Service of Ukraine

Українська версія

Thesis for the degree of Doctor of Science (DSc)

State registration number

0519U000122

Applicant for

Specialization

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

22-02-2019

Specialized Academic Board

Д 27.855.02

University of the State Fiscal Service of Ukraine

Essay

In the thesis the complex and system research of administrative-legal providing of information activities of the authorities of the State Fiscal Service of Ukraine is conducted. A scientific-applied problem of administrative-legal providing of information activities of the authorities of the SFS of Ukraine is explained and a complete doctrinal approach to forming of the concept of its providing is developed. A genesis of the theory of information-legal and administrative-legal providing of information activities of the authorities of the SFS of Ukraine with allocation of four main periods are investigated in the work. Features of realization of administrative-legal forms and methods in the field of providing of information activities of the fiscal authorities are defined. Special attention is paid to characteristic of the principles which have been put into the basis for implementation of information policy of fiscal authorities. It is formulated the priority directions of improvement of normative provisions on use in Ukraine of the Uniform state information resource about data on taxpayers, subjects to taxation, with access of the authorities of public administration and law enforcement authorities to it, on the basis of positive experience of foreign countries. The complex of the theoretical-methodological, conceptual and organizational-legal directions of improvement of administrative-legal providing of information activities of fiscal authorities is created.

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