THE ELEMENTS OF TAX AND COLLECTION AND THE PLACE OF BET ON THEIR SYSTEM
Journal Title: Право і суспільство - Year 2017, Vol 6, Issue 2
Abstract
The article is devoted to the definition and implementation of the correlation of such concepts as “elements of the tax” and “legal mechanism of the tax”, as well as the description of the place of the tax rate in the system of elements of the tax. It is emphasized, the relevance of the chosen theme, because, given the constant dynamics of tax relations, the issue of forming a conceptual, holistic approach to determining the totality of elements of the tax, and, directly, the tax rate and collection a sits element, are of particular importance. Defining and out lining the system of those elements of tax and collection that will al low it to be characterized as a holistic, unified mechanism, and to be established in the law, is a constitutional requirement, including the quality of tax laws. Given the provisions of Art. 7 of the Tax Code of Ukraine proved that the combination of elements inherent in the tax it self as a legal phenomenon should be covered by the notion of “elements of tax or duty”. The tax payer, the tax object, the tax base, the tax rate, the tax calculation procedure, the tax period, the time period and the procedure for paying tax, the time and procedure for submitting tax reporting and payment reporting, and tax privileges are included in their circle. It is the elements that must find their attachment to the relevant tax law. It was emphasized that the necessity of using the concept of “legal mechanism of the tax” as well as the broader meaning of the content was emphasized. Its composition organically includes: first, the elements of the tax, and secondly, the principles of establishing a tax, responsibility for violating the norms of the tax law, and measures to ensure the implementation of tax liability, and the collection of tax debt, etc. At the same time, the rate is an indispensable element of the tax, which is necessarily present at the characterization of any tax payment.
Authors and Affiliations
Я. В. Поліщук
Keywords
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