Khatniuk N. The system of tax legal relations: the theory and practice of legal regulation in Ukraine

Українська версія

Thesis for the degree of Doctor of Science (DSc)

State registration number

0519U000636

Applicant for

Specialization

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

03-07-2019

Specialized Academic Board

Д 26.142.02

Interregional Academy of Personnel Management

Essay

The dissertation is dedicated to the fundamental complex analysis of the conceptual foundations of the functioning of the tax legal relations system in Ukraine at the present stage of the tax system development. The necessity of development of the relevant provisions of the tax legislation concerning the effective establishment, collection and use of local taxes and fees according to the individual needs of each territorial community is indicated.

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