Yanushevych Y. Institutional Arrangements for Ensuring the Taxation Sphere in Ukraine

This thesis is one of the first holistic comprehensive researches in the domestic administrative and legal science dealing with the institutional framework for ensuring the taxation sphere in Ukraine. It substantiates a conceptual approach, according to which the sphere of taxation as a specific object of legal regulation is determined by existing tax legal relations, covers the entire spectrum of public relations that are regulated by rules of law and that arise, modify and terminate when there is a legal connection arising between taxpayers and a power entity in the form of a tax body or between a tax authority and its territorial divisions in the state financial activity sphere regarding the payment of taxes, fees and other mandatory payments to the state and local budgets, as well as to public trust funds, and which have a public power-property nature.