REGARDING CLASSIFICATION OF SUBJECTS OF PUBLIC ADMINISTRATION IN THE TAX SYSTEM OF UKRAIN

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REGARDING CLASSIFICATION OF SUBJECTS OF PUBLIC ADMINISTRATION IN THE TAX SYSTEM OF UKRAIN

Journal Title: Право та інновації - Year 2017, Vol 4, Issue 20

Abstract

Problem setting. The article deals with the classification of subjects of public administration in the tax system of Ukraine and analyzes the powers of public authorities that carry out their activities in public administration, taking into account the relationship of a subject of public legal relations with the object of administration. Nowadays, public challenges to Ukraine require new cardinal changes for the further development of the constitutional state, and therefore the country began reforms in various spheres of public life. Especially it concerns the tax system, which is the basis of the economy of any state. Target of research. The purpose of the study is distinguishing the circle of subjects of public administration in the tax system of Ukraine, analyzing and clarifying their legal status, defining the functions they perform in the tax process, and based on the results obtained, the construction of a detailed classification of these entities. Analysis of recent researches and publications. The following scientists analyze the structures, functions and powers of state authorities in their researches: V. B. Averyanov, A. F. Andryusha, P. V. Dikhtievsky, N. P. Kucheryavenko, A. A. Priyma and others. Article’s main body. In connection with the reorganization of the structure of special executive bodies (including customs and tax authorities) into a single institution called the State Fiscal Service of Ukraine [1], there is a need for a comprehensive study of administrative services provided by this body in the field of implementing state tax policy and public administration. The State Fiscal Service is entrusted with the task of ensuring the implementation of the rules for the fulfilment of a) cash payments, administration of a single social contribution to compulsory state social insurance, b) production and trafficking of alcohol, alcoholic beverages and tobacco products. The public administration system ensures the process of public management through the formation and implementation of a system of executive bodies of democratic governance – public administrations at all levels of social structuring of society [2], and the system of public administration of the tax system, in our opinion, will facilitate the allocation of entities directly carrying out activities within the framework of administrative legal relations and ensure legislative compliance with the tax process, control over the calculation and payment of mandatory payments, the development and implementation of tax policy in the field under investigation and will facilitate the attraction to the participation of society in socio-economic and political processes. Conclusions and prospects for the development. There is a problem of differentiating the control and supervisory functions of various government bodies, so an expedient step in this direction in the structure of the tax system should be a clear legislative separation of the administrative functions from the state ones. In addition, a detailed delineation at the legislative level of the competence of administrative and public posts, the content of the process of forming and implementing state policy in the field of public administration, and the definition of clear responsibility of officials for the implementation of such a policy will become a pledge of further development of the existing tax system of Ukraine, authorities will facilitate the allocation of several authorized bodies with the right of control and supervision in the study area.

Authors and Affiliations

M. Y. Medvedyev

Keywords

EP ID EP457322
DOI -
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