Types of Subjective Rights of Taxpayers in Ukraine
Journal Title: Держава та регіони. Серія: Право - Year 2016, Vol 2, Issue
Abstract
The article is devoted to the classification of subjective rights of taxpayers for certain types. The author came to the conclusion that the classification of subjective rights of taxpayers provides the possibility of a wider description of them, according to those realities which have developed, and also allows you to call their most important characteristics and to determine the place of each of the rights of the taxpayer as in the General system of their rights and taxing rights, in particular. In the tax laws is the uncertainty of the legal status of taxpayers, which leads to imbalances rights and obligations, that is, the amount of taxpayers ‘ rights much less the scope of their duty only a few fixed in TC of Ukraine of taxpayers ‘ rights (article 17) are meaningful and relate directly to the protection of rights; others point to peculiarities of relations of a taxpayer with the tax authorities, the choice of method of accounting, the choice of the methodology for the Declaration and the like. That is only part of the legislator enshrined rights are the rights in their essence, because the presence of obstacles in their realization or violation of those rights materially prejudicial to the interests of the taxpayer to appeal against the actions or inaction of tax authorities to compensate damages caused to the organs n stuff). Another part of the right, in its significance, should be considered auxiliary (concomitant). With their help established procedural rules governing the exercise of the activities (choice of methods of accounting, the choice of the methodology for the Declaration, etc.) Therefore, the rights of the taxpayers who directly protect the interests of the latter submitted to the wrong volume. In this regard, one should establish a balance between the rights of taxpayers and tax authorities, thus avoiding unnecessary repressive measures against law-abiding taxpayers. The rights of the taxpayer can also be grouped: 1) from tax accounting to represent their interests directly (or through a representative) to the tax authorities); to be present during tax audits); 2) on payment of taxes (use tax breaks; to get a deferment, installments, tax credit); 3) with the tax reporting to the tax authorities information; to choose the method of tax accounting; and to submit to the tax authorities explanations, reasonable failures; to appeal decisions of tax authorities; not to disclose the tax secret etc.).
Authors and Affiliations
C. О. Бондаренко
Keywords
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