Remedial Features of Tax and Legal Regulation
Journal Title: Право та державне управління - Year 2016, Vol 1, Issue
Abstract
The article is devoted to the procedural features of tax-legal regulation. Clarified the concepts of “tax law” and “tax process”. It is proved that the sub-sector of the tax law, which is the basis of the tax process, consists mainly of regulations of material and procedural nature. It is regulated that tax law, which is an order of magnitude higher legal category for tax the process is regarded as a sub-sector rights, and therefore it is not necessary to speak about the existence of the tax process as an independent branch of law. Refuted the view of the primacy of the tax law against the tax process, differentiation of the latter possible only in case, if conditionally to define the scope of regulation of tax law in material respects in the field of taxation, whereas the regulatory impact of the tax process to identify exclusively with procedural and tax relations. The author comes to the conclusion that the tax process cannot act as the independent sector, sub-sector or institution within the system of law, because by its nature it is an integrative component of the sub-branches of tax law. Formally, the existence of the tax process as an independent branch of law is not possible, because it is tax law, which should be considered as a system of substantive and procedural tax law provisions currently in legal doctrine, is considered only as a sub-sector of financial law. Meaningful existence of the tax process as a separate branch of law is not possible due to the fact that its legal basis is the provisions of the tax law. In our opinion the existence of the tax process outside the requirements of the tax law is not possible. Itself a sub-branch of tax law, which is the basis of the tax process, consists mainly of regulations of material and procedural nature. With respect to regulations of material and procedural nature, they are inextricably linked into a single mechanism of the regulatory impact of norms material and a procedural nature. Tax law is a system of regulations that have their teleological goal of streamlining not only static in nature relations (physical relations), but also the implementation of regulatory impacts on dynamic (procedural) relations within the sphere of taxation. This is the specific sub-branches of tax law.
Authors and Affiliations
Н. С. Пудрик
Keywords
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