ПОДАТКОВЕ ПРАВО УКРАЇНИ ЯК ОСНОВНИЙ РЕГУЛЯТОР ПОДАТКОВОЇ ДІЯЛЬНОСТІ
Journal Title: Південноукраїнський правничий часопис - Year 2018, Vol 4, Issue 2
Abstract
In the article, on the basis of the study of the theory of law and the analysis of the current legislation, the features of the tax law of Ukraine as the main regulator of tax activity are clarified. It was clarified that the objects of tax relations are: taxes and fees; profits of individuals and legal entities; property of individuals and legal entities; accounting; control over the implementation of entrepreneurial, independent professional and economic activity; activity of self-employed persons, foreign economic activity; administrative services in the area of tax activity; organization of tax regulation, tax administration, etc. Characterized by the functions of the tax law, aimed at realizing the objectives of the state tax policy and its tasks, can be characterized as regulatory-static, oriented to the preservation and development of the economic, political and socio-cultural foundations of society; regulatory-dynamic, establishing the competence of tax authorities, state-legal guard functions, aimed at the realization of the interests of all participants in the tax legal relationship. It is emphasized that the functions of tax law are of great theoretical and practical importance, since they cover the application of the norms of tax legislation, and hence the efficiency of tax activities. It is determined that the tax law of Ukraine is an area of law regulating the social relations existing in the tax process, namely: the establishment and collection of compulsory payments, and the implementation of actions for compliance with tax legislation. It is concluded that the existence of tax legislation indicates that tax law is formed as an independent legal institution, although there is a close relationship between the tax and other branches of law, especially administrative.
Authors and Affiliations
І. В. Скороход
Keywords
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