On the issue of defining the concept «procedure» in the tax law
Journal Title: Науковий вісник Міжнародного гуманітарного університету. Серія: «Юриспруденція» - Year 2018, Vol 35, Issue 1
Abstract
The article presents the general theoretical characteristics of such a thing as “procedure”. The author draws attention to the definition of the procedure precisely as the “legally established” procedure for the implementation of the law. The features of the legal procedure are determined: 1) the legal procedure within the legal environment; 2) the legal procedure is governed by regulations; 3) the legal procedure is structured through legal relations; 4) the legal procedure must ensure the implementation of a specific legal result; 5) the holistic and structured nature of the legal procedure; 6) the legal procedure leads to a change in the legal reality; 7) the legal procedure has both a volitional and an intellectual one, since it directly depends on the active will and conscious activity of the subjects of such a procedure; 8) in the framework of legal procedures the rights (powers), freedoms and interests of participants in public relations are exercised. The author forms the following definition of the concept of «tax procedure» this is the orderly and structured by the provisions of tax legislation activities of participants of tax relations, which has a system outlined by means of normative constructions and gets its permanent algorithmized implementation in the process of fulfillment of tax obligations by participants of tax relations their rights (powers) and interests.
Authors and Affiliations
О. О. Мамалуй
Keywords
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