The fiscal function of state: cognitive and analitical aspects
Journal Title: Альманах права - Year 2018, Vol 9, Issue 9
Abstract
The research is devoted to nature and substance of fiscal function of state. The timeliness of the topic is based on requirements of current stage of development and growth of modern Ukrainian state and society. The challenges arising within the process of building democratic and social Ukrainian state highlight necessity of research devoted to issues of fiscal function of state. The author agrees with definition of «function of state» as the direction of state’s activity or actions on the base of philological analyze of term «function». To research nature and substance of definition «fiscal function of state» the author applies definition of «function of state» as direction of activity or actions of public bodies determined by substance and nature of state and based on its aims, tasks and social challenges arising from current stage of state development. This approach is widely spread in Ukrainian and CIS legal science. The position treating fiscal function of states as activity directed on accumulation of state funds prevails in Ukrainian theoretical legal science. Being established in early 90th this position does not describe correctly relationships arising within accumulation of state funds in current period. Based on the above the article contains the following conclusions: 1. On the current stage, fiscal function of state should not be limited to action of states in the field of accumulation of state funds; it covers wider and more complicated social rel ationship, and need substantial formulation. 2. In the modern society, the fiscal function of state includes actions directed on accumulation of state funds, generation of beneficial legal, economic and social opportunities for future accumulation of state funds and protect rights of participants of such relationships.
Authors and Affiliations
Kostiantyn Nemchenko
Keywords
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