Tax Law

The academic course provides an opportunity to study in depth the tax mechanism, devoted mainly to implementation of the state tax policy. Taxes and fees are the main financial source of public funds (budgets), so it is of great importance to establish an effective tax mechanism in the state, which is greatly facilitated by the study of tax law. Tax law is a set of legal relations regulated by law and aimed at ensuring monetary revenues (tax and other mandatory payments) from payers of taxes and fees to state funds (budgets of various levels), the participants of the relations being the state, state-authorized bodies and payers of taxes and fees (mandatory payments).