Правові підстави та наслідки класифікації податків та зборів в Україні

Thesis for the degree of Candidate of Sciences in specialty 12.00.07 «Administrative law and process; finance law; information law». – National Law University Yaroslav the Wise, the Ministry of Education and Science of Ukraine, Kharkov, 2017. The thesis is devoted legal grounds and consequences of the classification of taxes and fees in Ukraine. Is observed that the classification is not only conducive to the research, development, improvement of certain concepts, objects, events, but also the developing and improving the development and modifying the latter. However, the task of building classifications, their goal should be, as the task of any science, ultimately, is not limited to only theoretical plane, but leave the level of practical application, implementation in practice, to facilitate the next round of dialectical development of certain relationships, events, concepts and so on. Nalohosheno that during any classification required tax payments tax regime should be the most common basic criterion initial principles of classification, thus attracting additional, specific criteria for the division to be in the context of legal regime of direct sharpness on a particular legal aspects classified taxes and fees.