Tax Procedures and Tax Administration

The course “Tax Procedures and Tax Administration” focuses on tax law being a crucial part of the complex institution of financial law. It provides an in-depth study of the mechanism of relations of administration of taxes and fees (mandatory payments) emergence and regulation. The main aim of the course is to provide students with knowledge in the theory and practice of implementation of the tax law institutions related to the fulfillment of the constitutional tax obligation to pay taxes by taxpayers.