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
Related Articles
- EP ID EP625848
- DOI -
- Views 45
- Downloads 0
ADMINISTRATIVE AND LEGAL REGULATION OF HOUSING AND COMMUNAL SERVICES: SHORT STORIES OF LEGISLATION AND ASPECTS OF IMPROVEMENT
The article is devoted to housing and communal services as an object of administrative and legal regulation. Recently, the housing and utilities industry has been at the center of public attention due to the changes taki...
TO THE QUESTION ON THE PROBLEM OF QUALIFICATION OF BRIBE PROVOCATION UNDER EXECUTION THE SPECIAL TASK BY THE EMPLOYEES OF THE LAW ENFORCEMENT BODIES
This article is due to the need to study the issue of bribery provocation, taking into account the diverse practice of the application of Article 370 of the Criminal Code of Ukraine. The introduction indicates the releva...
ORGANIZATIONAL-TACTICAL FEATURES OF USE SPECIAL KNOWLEDGE DURING CONDUCTING THE INSPECTION OF THE PLACE OF INCIDENT IN THE INVESTIGATION OF THE STATE BORDER VIOLATIONS
The article is devoted to the study of problems organizational-tactical features of use special knowledge during conducting the inspection of the place of incident in the investigation of the state border violations. The...
CLASSIFICATION OF PRINCIPLES OF LEGAL PRACTICE IN UKRAINE
In the article classification is considered as a method of scientific knowledge – the operation of the division of concepts, which has its own rules, ensuring its correctness and scientific validity, which is why the lat...
ADMINISTRATIVE AND LEGAL SUPPORT FOR IMPLEMENTATION OF THE HUMAN RIGHTS FUNCTION IN UKRAINE: THE MODERN STATE, PROBLEM QUESTIONS AND WAYS FOR THEIR SOLUTION
The article is devoted to the study of administrative and legal support for the implementation of the human rights protection function in Ukraine. The current state of protection of rights, freedoms and legitimate intere...