LEGAL FUNDAMENTALS OF TAX ADMINISTRATION IN TERMS OF DECENTRALIZATION IN UKRAINE
Journal Title: Юридичний бюлетень - Year 2018, Vol 8, Issue
Abstract
In the article, based on the analysis of the norms of the current legislation, the legal principles of tax administration in the conditions of decentralization in Ukraine are researched. It is emphasized that the legal principles of tax administration in the conditions of decentralization are an extensive system of separate provisions of normative and legal acts that relate to the mechanism of legal regulation of both the fiscal sphere and the spheres of functioning of local self-government bodies. represent a horizontal structure, built on the principle of hierarchy, that is, the regulation of this institution is carried out “from top to bottom”, from the provisions of acts of the highest legal force, to the least significant. It was pointed out that one of the main directions of reform is decentralization of power, which envisages introduction of amendments to the Constitution of Ukraine, as well as the introduction of a new regional policy aimed at expanding the functions and powers of local self-government bodies. It is determined that the provisions of the Budget Code of Ukraine regulate relations arising in the process of drafting, reviewing, approving, executing budgets, reporting on their implementation and monitoring compliance with budget laws, and issues of responsibility for violation of budget legislation, as well as determining the legal principles for the formation and redemption of state and local debt. It is revealed that the Tax Code of Ukraine regulates the relations arising in the field of collection of taxes and fees, in particular, defines an exhaustive list of taxes and duties collected in Ukraine and the procedure for their administration, taxpayers and fees, their rights and responsibilities, competence the powers and duties of their officials during the administration of taxes, as well as liability for violations of tax laws.
Authors and Affiliations
Петро Франкевич
Keywords
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