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Information × Registration Number 0217U006384, 0114U001293 , R & D reports Title Protection of human rights in the context of International tax relations: world experience and Ukraine popup.stage_title Head Anisimova Marina, Registration Date 16-05-2017 Organization National university of state tax servise of Ukraine popup.description2 The object is social relations which come up in tax regulation and ensuring human rights spheres, especially in transboundary economic activity, considering the international and legal cooperation establishing. The subject of the research is characterization of the international mechanisms of ensuring tax payers' rights as structured elements of this type of mechanism and also - proposal developing on the basis of positive worldwide experience concerning the possibilities of its usage and developing for the providing of the optimal balance of public and private interest in defined social relations spheres. The purpose of the article is learning and generalization of foreign experience of legal regulation of human rights and freedoms ensuring in the international tax relations sphere as special type of financial relations complicated by foreign element, detection and investigation of its nature, the development of modern scientific doctrine on the defined sphere and the development of scientific and practical propositions of domestic tax legislation improvement and practical issues of its applying by structured divisions of State Fiscal Service of Ukraine concerning the foreign experience. There are following scientific problems, the solution of which, essentially, can help to reach the leading aim of this article: - the evolution of scientific and legal apprehensions and modern trends of science on legal nature of insurance system was analyzed; - the conceptual approaches considering the interaction of the systems of ensurance human rights and freedoms and rights of tax payers were characterized; - the attention was also paid to problems of defending the tax payers interests on national and international levels, its influence on the state organs activity; - the problem of distribution the authorities between the certain state and local organs was also raised up; - the modern circumstances of the ensurance mechanism on the example of the European Court on Human Rights is also estimated; - the Ukrainian contracts on double taxation avoidance are also characterized; - the recommendations of theoretical and practical solutions are elaborated, especially - the recommendations on tax legislation and law-enforcement practice developing. Methods: dialectical method, historical and legal method, comparative method, formally legal method, structural and legal method. Practical value. The results of this research can be used in the enforcement and normative activity, firstly, in the activity of the State Fiscal Service of Ukraine wit the purpose of developing normative and legal foundations and law enforcement practice in the administrative cooperation aspect (as informational exchange and administrative assistance). The results can be also presented for the SFS of Ukraine for the successive analysis and realization of measures of such realization by controlled organs of Ukraine. The realization of the research results by NNTR of the University of SFS of Ukraine is also planned. Key words: human rights ensuring considering the context of international tax relations, international mechanisms of human rights ensuring, UNO, OECP, Council of Europe, European Union, European Court on Human Rights, foreign experience, tax legislation development. Product Description popup.authors Анісімова Марина Федорівна Глух Марина Василівна Глущенко Катерина Вікторівна Павлюх Ольга Анатоліївна Селезень Павло Олександрович Яцишин Надія григорівна popup.nrat_date 2020-04-02 Close