State tax policy as an object of administrative and legal regulation
La política fiscal estatal como objeto de regulación administrativa y legal
Abstract
The purpose of the research is devoted to studying the legal nature of legal relations in the process of implementing state tax policy. The main content. Considered is the normative framework which forms the basis for regulation of tax policy. Noted is close connection of this branch with all spheres of legal reality of the society. Analyzed are the concepts of “legal relations” and “legal regulation”. The content of legal regulation of the tax sector is characterized through the study of public service, law enforcement and jurisdictional activities of the state in the tax sphere. Methodology. Review of materials and methods is performed on the basis of analyzing documentary materials on regulation of the state tax policy. Conclusions. It is determined that legal regulation in the sphere of tax policy includes public service, law enforcement and jurisdictional activity of the state, which is aimed at satisfaction of human rights and legitimate interests. Such activity is aimed at ensuring a high quality of life for people throughout the territory of Ukraine, and also at achieving an optimal balance between filling the budget and maintaining conditions for economic growth and improving social welfare. The sphere of taxes affects provision of national interests.
Downloads
References
AVERYANOV, Vadim. 2011. Selected scientific works. Institute of State and Law. V.M. Koretsky NAS of Ukraine. Kyiv, Ukraine.
BYTYAK, Yuri. 2010. Administrative law: a textbook. Law. Kharkiv, Ukraine.
DOLIA, Ludmila. 2003. Fundamentals of tax law: textbook. manual. 3rd ed., Corr. and ext. Znannia, KOO. Kyiv, Ukraine.
DZHAFAROVA, Olena. 2016. On the understanding of the category of “public service activities” of the National Police. Road safety: legal and organizational aspects: materials XI International. scientific-practical conf., Kryvyi Rih, jurid. Institute of the Ministry of Internal Affairs of Ukraine. Krivoy Rog. Donets, Ukraine.
GUK, Bogdan. 2011. “Administrative services of public authorities of Ukraine: concept, content” In: Law and society. No. 3, pp. 117-121.
KHATNYUK, Natalia. 2017. “Legal regulation of tax relations: status and prospects for improvement” In: Our right. No. 2, pp. 177-183.
KOMISSAROV, Sergey. 2015. “The essence of administrative and jurisdictional activities” In: Scientific Journal of the National Academy of the Prosecutor’s Office of Ukraine. No. 3. pp. 100-107.
LAW OF UKRAINE. 1996. Constitution of Ukraine: Law of Ukraine of June 28, 1996 № 254k / 96-VR.
LAW OF UKRAINE. 2003. Economic Code of Ukraine: Law of Ukraine of January 16, 2003 № 436.
LAW OF UKRAINE. 2010. Tax Code of Ukraine: Law of Ukraine of 02.12.2010 № 2755-UI.
LEHEZA, Yevhen; DOROKHINA, Yuliia; SHAMARA, Oleksandr; MIROSHNYCHENKO, Serhii; MOROZ, Vita. 2021. “Citizens ‘participation in the fight against criminal offences: political and legal aspects” In: Cuestiones Políticas. Vol. 39, No. 69, pp. 212-224.
LEHEZA, Yevhen; FILIPENKO, Tatiana; SOKOLENKO, Olha; DARAHAN, Valerii; KUCHERENKO, Oleksii. 2020. “Ensuring human rights in Ukraine: problematic issues and ways of their solution in the social and legal sphere” In: Cuestiones políticas. Vol. 37, No. 64, pp. 123-136.
LEHEZA, Yevhen; ODYNTSOVA, Iryna; DMYTRENKO, Natalia. 2021. “Teoría y regulación legal del apoyo informativo de los procedimientos administrativos en Ucrania” In: Ratio Juris UNAULA. Vol. 16, No. 32, pp. 291-306.
LEHEZA, Yevhen; SAVIELIEVA, Maryna; DZHAFAROVA, Olena. 2018. “Structural and legal analysis of scientific activity regulation in developed countries” In: Baltic journal of economic studies. Vol. 4, No. 3, pp. 147- 157.
LEHEZA, Yevhen; TIUTCHENKO, Svitlana; STANINA, Olha; SHATRAVA, Serhii; REZANOV, Serhii. 2021. “Uso y protección del suelo: regulación legal y experiencia extranjera” In: Revista De La Universidad Del Zulia. Vol. 12, No. 33, pp. 70-81.
SKAKUN, Olga. 2010. Theory of Law and the State: a textbook. 2nd edition. Alert; CST; CUL. Kyiv, Ukraine.
TEREMETSKYI, Vladyslav. 2012. “The essence and features of tax relations in the aspect of modern tax law” In: Scientific Bulletin of Lviv State University of Internal Affairs. No. 1, pp. 115-126.
YUROVSKAYA, Victoria. 2016. B. “The concept and characteristics of administrative legal relations as a sphere of legal influence of administrative and legal methods” In: Scientific Bulletin of Kherson State University. Legal Sciences Series. 2016. Vol. 1, No. 6-2 T. 1, pp. 185-188.
Copyright
The authors who publish in this journal agree to the following terms:
The authors retain the copyright and guarantee the journal the right to be the first publication where the article is presented, which is published under a Creative Commons Attribution License, which allows others to share the work prior to the recognition of the authorship of the article work and initial publication in this journal.
Authors may separately establish additional agreements for the non-exclusive distribution of the version of the work published in the journal (for example, placing it in an institutional repository or publishing it in a book), with an acknowledgment of its initial publication in this journal.
This work is under license:
Creative Commons Reconocimiento-NoComercial-CompartirIgual 4.0 Internacional (CC BY-NC-SA 4.0)
