LEGAL ASPECTS OF THE ACTIVITIES OF TAX POLICE
Journal Title: Вісник Запорізького національного університету. Юридичні науки - Year 2018, Vol 3, Issue
Abstract
At present, the tax police, which is part of the bodies of the State fiscal service of Ukraine (hereinafter – the tax police), carries out its activities related to the control over the observance of tax legislation, the execution of the operational-search, criminal-procedural and security functions. Such activity of the tax police is quite controversial, from a legal point of view, after the Verkhovna Rada of Ukraine adopted the Law of Ukraine dated December 21, 2016 №1797-VІІІ “On Amendments to the Tax Code of Ukraine for Improving the Investment Climate in Ukraine” (hereinafter – Law №1797) and the coming into force of some of its norms from 01.01.2017. In view of the above, in the opinion of the author it is relevant to investigate and determine the presence or absence of legal grounds for the activities of the tax police after the adoption of the Law of Ukraine №1797 by the Verkhovna Rada of Ukraine and the entry into force of some of its norms from 01.01.2017. In particular, the results of such a study will enable us to determine which legal status, as to their admissibility, have evidence that they were received by the tax police after 01.01.2017. The bodies of state power in Ukraine are competent to carry out law-making and law-enforcement activities in the respective spheres of legal relations, if their organization and procedure are determined by the Verkhovna Rada of Ukraine. Proceeding from the constitutional principles of the state's activity, the main (basic) legal element of the organization and the order of the activity of state authorities in Ukraine may include tasks that are determined and entrusted by the legislator to the relevant state authority. In which lawmakers, in particular, defines the purpose of establishing a state authority and the legal limits of its activities. It provides an opportunity for the state authority to acquire, in particular, powers at the legislative level; determine the structure, conditions and order of labor; to regulate the issues of employees' incentives and responsibility for their legal and social protection, material and social - household support. And also to ensure the implementation of its activities solely on the basis of, within the limits of authority and in the manner provided by the Constitution and laws of Ukraine. The Verkhovna Rada of Ukraine expelled from the PC of Ukraine Section ХVІІІ-2 “Tax Militia” from January 1, 2017, in particular where the tasks of the tax police were defined, and “removed” from the legal field of the state the tax militia. What also deprived the tax police of the possibility, at the present time, to act on the basis, within the limits of authority and in the manner envisaged by the Constitution and laws of Ukraine. Drawing attention to the foregoing, and considering the legal positions of the European Commission “For Democracy through Law” (Venice Commission), the European Court of Human Rights, the Constitutional Court of Ukraine, in the context of the situation with the legal basis of the activity of the tax militia, it is possible to conceive that at the present time the laws of Ukraine whose scope is related to the definition of the powers of the tax police: – not aimed at ensuring constant predictability of situations and legal relations; – do not define sufficiently precisely the limits of discretion given to the tax police and the procedure for its implementation; – do not enable the person to separate the lawful conduct from the unlawful, to foresee the legal consequences of their behavior; – the legal norm is not clear and ambiguous, which can not ensure their identical application, does not exclude unlimited interpretation in law enforcement practice and inevitably leads to arbitrariness.
Authors and Affiliations
Є. О. Яковенко
Keywords
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