THE SEPARATE QUESTIONS OF ORIGIN OF TAX OBLIGATIONS
Journal Title: Юридичний науковий електронний журнал - Year 2017, Vol 1, Issue
Abstract
In the article investigational separate questions of origin of the tax obligations. Analyzed scientific approaches to determine the definition of the “tax obligation” and research of legal nature of the tax obligation. On the basis of analysis of character of intercommunications as participants of tax legal relations the grounds of origin of the tax obligations are exposed. The purpose of the article consists in opening of separate questions of origin of the tax obligations by description of their features as original voluntarily definiteness between the imperious and obliged sides of the tax legal relationships. An origin high-quality of new model of the tax obligations of taxpayers is based on the basis of adjusting of effective mechanism of taxation with the purpose of achievement of balance of private and public interests of participants of the tax legal relationships. It determines actuality of the problem of providing of timely and complete implementation of the tax obligations taxpayers and necessity of increase of level of responsibility of the state as a regulator of such legal processes. Thus, it costs to define the followings characteristic features of the tax obligations, which stipulate them legal nature: 1) the table of contents of the tax obligations always makes a certain action in relation to a decision and payment in the proper budget of sum of tax or collection of taxes a payer, including by a tax agent, or supervisory organ, all right and terms, certain a tax legislation; 2) independence of decision of the tax obligations a payer is based on the high level of sense of justice and tax discipline, in fact the state does not set continuous control after each him by an agreement; 3) the rightness of calculation of tax of the tax obligations a payer depends on high-quality, synonymous interpretation of tax legal norms the subjects of tax legal relationships; 4) implementations of the tax obligations are provided a state compulsion; 5) for successful realization of the tax obligations taxpayers the state is under an obligations to create favourable terms and provide the proper level of public trust in relation to the transparent and legal use of public money.
Authors and Affiliations
Н. С. Хатнюк
Keywords
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