Abstract

Master thesis — 99 pages, 141 sources are used.

KEYWORDS: tax law, tax authority, small and medium-sized enterprise, tax control, Ukraine, the European Union

THE OBJECT OF THE RESEARCH: social relationships concerning tax control and small and medium sized enterprises in the European Union and Ukraine.

THE SUBJECT OF THE RESEARCH: legal framework for tax control of small and medium sized enterprises within legal provisions of existing law in the European Union and Ukraine.
PURPOSE OF THE RESEARCH: to reveal modern theoretical and empirical trends, issues and problems and their solutions concerning legal tax control framework for small and medium sized enterprises in the European Union and Ukraine.

RESULTS OF THE STUDY: tax control, small and medium-sized enterprises and their trends in the European Union and Ukraine are identified and analyzed. Some approaches to resolve problems with the existing regulation of tax control of small and medium-sized enterprises are presented.

THE SCOPE OF APPLICATION: scientific and practical activity of tax authorities, authorities responsible for small and medium-sized enterprises and lawyers.

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