Pyroha I. Tax policy as a tool for social and economic development of Ukraine: theoretical and legal issues

Українська версія

Thesis for the degree of Doctor of Science (DSc)

State registration number


Applicant for


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


Specialized Academic Board

Д 61.051.07

State University "Uzhhorod National University"


The research is analyzes the theoretical and legal issues of tax policy, the criteria for the formation, implementation and adaptation to EU law. Tax policy priorities have been identified. The elements of the legal mechanism of VAT are analyzed, the shortcomings are identified and the remedy is suggested: to determine the value added by the VAT object and to calculate the tax base on the basis of paid bills. A new approach is proposed to determine the amount of compensation.


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