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0405U003353,
к.ю.н.
23-06-2005
o
Legal Regulation of Tax Control in Ukraine
Reva Darja Nikolaevna,
popup.head Fedorov Sergej Evgenevish
popup.opponent Тищенко Микола Маркович
popup.opponent Савченко Леся Анатоліївна
Дисертація присвячена теоретичним і практичним аспектам правового регулювання податкового контролю в Україні. У роботі розроблені питання юридичної природи податкового контролю, його структура. Аналізуються основні проблеми правового статусу органів державної податкової служби України на сучасному етапі розвитку законодавства, обґрунтовується класифікація податкового контролю, яка враховує особливості цього виду контрольної діяльності, що здійснюється у фінансовій сфері держави. Досліджуються методи податкового контролю, які використовуються податковими органами. Викладено пропозиції щодо внесення змін і доповнень до нормативно-правових актів, що регулюють механізм податкового контролю в Україні, правовий статус контролюючих суб'єктів
2005-06-23
2020-04-04
Updated: 2025-12-07
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