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0421U103281,
Кандидат юридичних наук
22-04-2021
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Administrative and legal regulation of local taxation in Ukraine
Shapoval Valentyn Oleksandrovych,
popup.head Minka Tetyana Pavlivna
popup.opponent Holoborodko Denys Vitaliiovych
popup.opponent Drozd Oleksii Yuriiovych
Дисертацію присвячено дослідженню адміністративно-правового регулювання місцевого самоврядування в Україні. З’ясовано теоретичні основи визначення та формування доходів місцевих бюджетів. На основі історичних джерел досліджено передумови становлення та розвитку місцевого оподаткування. Окреслено передумови становлення та розвитку місцевого оподаткування як складової податкової системи України. Запропоновано класифікацію місцевих податків та зборів в Україні. За результатами дослідження сформульовано обґрунтовані шляхи та пропозиції вдосконалення сучасної системи місцевого оподаткування в Україні.
2021-05-12
2021-07-23
Updated: 2025-12-08
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