powers

 The article, based on the methodology of a systematic approach, considers the concepts and content of the competence of tax authorities and the problems of their enshrinement in law as factors that have led to a number of problems of tax enforcement. It is noted that law does not define the concept of competence of tax authorities, and the competence of tax authorities is defined in the Regulations on the State Tax Service of Ukraine.

This article is devoted to the influence of the institution of the presidency on the formation of Ukrainian statehood. The article determines the status and role of the President during the existence of independent Ukraine and analyzes historical aspects of the formation of the institution of the presidency.