Адміністративні послуги податкових органів України

Визначення поняття та сутності адміністративних послуг. Встановлення місця податкових органів у системі суб’єктів надання адміністративних послуг в Україні. Види та перелік адміністративних послуг, розгляд підстав та процедурного порядку їх надання.

Рубрика Государство и право
Вид автореферат
Язык украинский
Дата добавления 19.09.2018
Размер файла 54,8 K

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Ключевые слова: налоговые органы Украины, административные услуги, обеспечение реализации прав, свобод и законных интересов человека и гражданина, сервисная служба, налоговый сервис.

SUMMARY

Mordvin I. Administrative Services Rendered by Taxation Authorities of Ukraine. - Manuscript.

Thesis for obtaining the scientific degree of Candidate of Sciences in Law by the speciality 12.00.07 - administrative law and process; financial law; informational law. - National Aviation University, Kiev, 2013.

The thesis is devoted to the analysis of administrative services rendered by taxation authorities of Ukraine. The concept and the essence of administrative services are determined in the work. The place of administrative authorities in the system of subjects rendering administrative services in Ukraine are ascertained. The principles of rendering administrative services by taxation authorities of Ukraine are defined and classified. The normative and legal regulation of rendering administrative services by taxation authorities of Ukraine is described. The types and the list of administrative services rendered by taxation authorities of Ukraine are outlined. The grounds and the order of rendering administrative services are considered, the content and the essence of criteria of quality rating and the types of control over rendering administrative services by taxation authorities of Ukraine are cleared up too. The types of legal responsibility taken by taxation authorities of Ukraine for violation of legislation requirements in the sphere of rendering administrative services are defined. Foreign experience in rendering administrative services by public bodies and possibilities of its implementation in Ukraine are studied. The directions of reforming organizational and legal bases for rendering administrative services by taxation authorities of Ukraine are formulated.

Key words: taxation authorities of Ukraine, administrative services, ensuring of the realization of rights, liberties and legitimate interests of a person and a citizen, customer service, tax service.

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