SCIENTIFIC APPROACHES TO INTERPRETATION OF THE CONCEPT OF PUBLIC INTEREST IN THE TAXATION SPHERE
Journal Title: Юридичний науковий електронний журнал - Year 2016, Vol 5, Issue
Abstract
The article deals with the legal analysis of doctrine provisions on determination of the category of «public interest in the taxation sphere». In particular, it is indicated that the state begins to express public interest, when it expresses and adheres the interests of the citizens (social interests) in its activity, and public interest acknowledged by the state is realized in the rules of law. The concepts of «public interest», «public social interest» and «legal interests of the state» are considered. In this connection the necessity of improving the scientific definition of «legal interests of the state» is emphasized. At the same time the concepts of «public tax interest», «interest of the state in tax legal relations» and «legal interest in the taxation sphere» to be met in Financial Law doctrine are analyzed. It is found out that, on the one hand, the state vitally important interests to fill the budget are affected in the taxation sphere, and on the other hand, the constitutional rights of certain citizens and organizations which are compelled by the state to alienate the part of their property to the budget as a tax payment. Therefore taxation is one of the most conflict spheres of public relations. Additionally the concept of «public finances» is characterized and it is indicated that they belong to the sphere of conflicting different, sometimes divergent and contrary, interests such as the state, group or individual ones. It is underlined that taxes are one of the public finances types as any other legal budget receipts cannot be used on anything, but only on public necessities, size and the designated purpose of which are determined exceptionally by the Law of Ukraine on the State budget for a corresponding year. In addition it is pointed out that alienation of private property in the interests of public finances formation becomes possible because the taxation being one of the state attributes, depends on possibility of using the compulsion which is provided by all imperious power of the State machinery.
Authors and Affiliations
В. В. Чайка
Keywords
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