Umrykhina I. Legal regulation of tax relations in Ukraine

In the dissertation for the purpose of improvement of legal regulation of tax legal relations in Ukraine, taking into account problematic questions of law enforcement practice the complex theoretical and methodological analysis of legal regulation of tax legal relations arising within functioning of tax system of Ukraine in the conditions of European integration is carried out. The study of tax relations is caused by the current state of economic development and socio-historical features of the Ukrainian state. Since legal relations are one of the elements of the legal system of Ukraine, there is a need to clarify the relationship of general theoretical provisions on tax relations with the actual real tax relations that arise under certain circumstances in Ukraine and have specific features. In addition, the need to rethink tax relations is caused by a number of problems in the field of tax regulation, related to significant tax pressure, complex mechanism of tax assessment and payment, and the «wave» of aggressive tax planning and violations of tax legislation. The influence of Ukraine's long, broad and multi-vector cooperation with the Council of Europe on the development of tax relations cannot be ignored, and their change in the context of Ukraine's associated relations with the EU and its member states is due to the desire to harmonize domestic tax legislation with EU requirements.