Instituto de Estudios Políticos y Derecho Público "Dr. Humberto J. La Roche"

de la Facultad de Ciencias Jurídicas y Políticas de la Universidad del Zulia

Maracaibo, Venezuela

Esta publicación cientíca en formato digital es continuidad de la revista impresa

ISSN-Versión Impresa 0798-1406 / ISSN-Versión on line 2542-3185Depósito legal pp

ppi 201502ZU4645

Vol.39 N° 71

Yevhen Leheza *

are the embodiment of the constitutional and legal guarantees of

human and civil rights and, at the same time, act as an integrated

tax spheres respectively. The methodological basis of the article

that, when applied, provide the opportunity to achieve the stated

conclusions obtained. It is concluded that, to implement the potential to

relaciones legales tributarias. Las garantías legales dentro de las relaciones

La base metodológica del artículo consistió en un conjunto de métodos

brindan la oportunidad de lograr el objetivo planteado y asegurar la

Palabras clave: contribuyentes; relaciones jurídicas tributarias;

model of the state is more able to guarantee for citizens their rights and

of monetary assets ensured by the coercive force of the state apparatus.

relations of state bodies and taxpayers to establish, change and collect a

integrated intersectoral tool, which covers the administrative sphere as well

which means a surety, a condition that provides something. In modern

encyclopedic literature, the concept of guarantee (from the French ‘garantie’

- security, surety) of human and civil rights and freedoms is understood as

conditions, means, methods that ensure a full-range implementation and

provides a certain condition can be regarded as a guarantee of the relevant activity

or condition, because it promotes this activity, protects this condition, that is it

guarantees them. The general concept of a guarantee is often quite conditional

and, if the expression may be tolerated, mobile, because what in one case is a

formal (legal) generally binding nature of conditions necessary for everyone

could be able to exercise his/her constitutional rights and freedoms. Legal

those areas and activities that meet the priorities of the national economy,

opportunity to independently choose tax conditions of management, i.e.

taxation systems at the level of business entities should be considered as

In developed countries, alternative taxation systems are aimed at

stimulating the development of certain sectors of the economy and

prioritized forms of entrepreneurial activity. The systemic nature of these

tax regulation instruments is manifested in the fact that in case of their

• the same activity carried out by an economic agent may be taxed

• each of these systems is an alternative to the general taxation system,

At that, the choice of one of these systems exempts the payer from

are provided by the general system.

• transition to one of these taxation systems (subject to the established

restrictions) is largely conditioned by the decision of the taxpayer

pays the UST and 5% of the income tax and has a limit of UAH 7,002,000

of annual turnover. This group is also suitable for legal entities and gives

an opportunity to provide services without restrictions. The fourth group is

created for agrarians and has its own registration conditions.

of taxpayers’ choice of alternative methods of taxation is obvious - it is

opportunity to conclude on the feasibility and necessity of such alternatives

that stimulate activity of small businesses and, as a consequence, increase

or less accurately calculate the amount of taxes that will have to be paid

• implementation of the regulatory function of taxation, in particular

and small business development as a basis for formation of an

entrepreneurial initiative in the country;

• reduction of administrative pressure on business activities, which

electronic services (Halaburda et al., 2021).