Kushnir I. Construction activity as a target area for the tax and legal regulation: legislative issues and challenges of theory and practice

Current Doctoral Thesis constitutes a complex attempt to examine the phenomenon of construction activity as a multifaceted category of both scientific nature and the target area for the tax and legal regulation. The latter, particularly, provides for systematic identification and profound analysis of the specific issues from the perspective of legislative regulation and law enforcement. Based on the achievements of the domestic and foreign legal science, the author argues that by its very nature, construction industry should be considered as a general and complex concept, which includes in its normative content both construction activity and building construction. Scholars were wrestling with basic questions with regard to what investigated category may connote