CONCEPT AND SUBSTANTIVE SIGNS OF TAX-LEGAL FORCESSION
Journal Title: «Приватне та публічне право» - Year 2017, Vol 3, Issue
Abstract
The article is devoted to clarification of the concept of tax-law enforcement and the identification of its essential features. The author came to the conclusion that tax law enforcement is one of the types of state coercion in the sphere of taxation, which is the centerpiece of the system other measures and is a system established by the tax law measures in respect of the obliged entities of tax relations, which are used in compliance with tax law to ensure the implementation of tax obligations. To specific features of tax-law enforcement, allowing to allocate it in a separate kind of state coercion should include: kind of the purpose, scope, range of subjects and forms of implementation. While noting that tax law enforcement is not only applied to individuals who violate the tax law, and to prevent offence, when there are objective requirements of protection of public interest not directly related wrongful conduct of an obligor. Tax law enforcement is inherently complex legal phenomenon. It is expressed as a relationship of two entities – the power (of the state in the face of the relevant authorities, namely the tax) and the subject (the payer of taxes and fees). The content and nature of this relationship is due to the special influence of one subject on the behavior of another that are clearly defined by the tax law. Given the primarily on the constitutional recognition of the obligation to pay taxes, the specificity of this method is that the employee is no freedom of choice of action. That is why his behavior is formed not by his own will, but the will power of the subject. The content of the power requirements is the model of proper behavior that are established tax law, and are reflected in the individual legal act. It implementation is the immediate objective of enforcement action.
Authors and Affiliations
Д. П. Дорошенко
Keywords
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