Kobylnik D. Features of realization of tax law functions (methodological aspect)

Українська версія

Thesis for the degree of Doctor of Science (DSc)

State registration number

0521U101055

Applicant for

Specialization

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

27-04-2021

Specialized Academic Board

Д 17.051.07

Zaporizhzhia National University

Essay

This thesis introduces a systematic analysis of scientific and practical problems of implementing the functions of tax law. The approaches to the characteristics of the subject and method of tax law are analyzed, the place of tax law in the system of law of Ukraine is determined, modern tax policies and its impact on the development of tax law are characterized. The doctrinal approaches to the definition of “functions of law” and “functions of tax law” are indicated, the dialectics of such concepts as “the purpose of tax law”, “tasks of tax law”, “functions of tax law” are defined.

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