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0412U003484,
к.ю.н.
26-04-2012
o
Legal regulation of activity of the state in sphere of avoidance of the double taxation.
Vdovichena Lidiya Ivanivna,
popup.head Alferov Sergiy Mukolayovuch
popup.opponent Клюєв Олександр Миколайович
popup.opponent Круглов Олег Миколайович
Дисертацію присвячено дослідженню правового регулювання діяльності держави у сфері уникнення подвійного оподаткування. В роботі досліджено історичний розвиток правового регулювання діяльності держави у сфері уникнення подвійного оподаткування, а також генезис наукової доктрини розуміння сутності подвійного оподаткування. Визначено критерії правового регулювання як один із напрямків діяльності держави у сфері уникнення подвійного оподаткування та проаналізовано їх види. Досліджено міжнародно-правові договори України у сфері подвійного оподаткування, Податковий кодекс України та інші закони України, підзаконні нормативні акти як складові елементи системи правового регулювання діяльності держави у сфері уникнення подвійного оподаткування.
2012-04-26
2020-04-04
Updated: 2025-12-08
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