The monograph is devoted to a comprehensive study of the concepts and

categories of the tax law of Ukraine. The work presents and substantiates the

formation and development of the tax law of Ukraine, in particular its main

concepts and categories; theories of the development of tax law and its

formation in the countries of the world are analyzed; the current state of tax law

in Ukraine is highlighted; the essence of the legal regulation of tax relations is

disclosed, as well as their subjects and objects are characterized;

characterization of tax and legal norms was carried out; legal approaches to

liability for violations of the tax legislation of Ukraine are outlined.

It is recommended for scientists, practical workers, teachers, students of

higher primary institutions, as well as everyone who is interested in the

problems of the conceptual and categorical apparatus of the tax law of Ukraine.