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LESHCHENKO & PARTNERS Managing Partner Oleksandr Leshchenko Successfully Defends His Doctoral Dissertation
Oleksandr Leshchenko, Managing Partner of LESHCHENKO & PARTNERS, has successfully defended his doctoral dissertation at Kyiv University of Intellectual Property and Law as part of the process of obtaining the academic degree of Doctor of Laws.
His dissertation, entitled “Legal Defects in the Regulation of Tax Disputes and Ways to Overcome Them,” was prepared in the academic specialty 12.00.07 — Administrative Law and Procedure; Financial Law; Information Law.
The research addresses one of the pressing challenges in Ukrainian tax law: deficiencies in legislation and its application that give rise to disputes between taxpayers and tax authorities.
In his dissertation, Oleksandr Leshchenko examined the nature and underlying causes of legal defects in the regulation of tax disputes and proposed systematic approaches to identifying and overcoming them.
Particular attention was paid to legal certainty, the predictability of tax regulation, fiscal fairness, and maintaining a balance between the public interests of the state and the rights of taxpayers.
The dissertation is based on a comprehensive analysis of challenges in tax legislation and mechanisms for resolving tax disputes. The approaches developed in the research are aimed at improving the legal framework, enhancing the quality of law enforcement and judicial practice, and strengthening safeguards for taxpayers’ rights.
The successful defense of his doctoral dissertation marks a significant milestone in Oleksandr Leshchenko’s academic and professional career. He combines extensive experience in legal practice with academic research into administrative and financial law.
At LESHCHENKO & PARTNERS, the development of academic expertise is an important part of the firm’s professional approach. Combining fundamental legal research with practical experience in representing clients in complex litigation contributes to developing comprehensive strategies for protecting their rights and interests.
“Throughout my legal practice, I have repeatedly encountered situations where tax disputes arise not from violations committed by taxpayers, but from shortcomings in the legislation itself, its inconsistencies, or ambiguous application. This is why I considered it essential to examine the issue systematically — not only to identify the nature of legal defects but also to propose approaches to overcoming them. I firmly believe that the quality of tax legislation should be measured primarily by its predictability, fairness, and ability to ensure effective protection of taxpayers' rights,”
