Open AccessTAX LAW SECURITY FUNCTION: ESSENCE AND FORMS OF IMPLEMENTATION
Author(s) -
Д. А. Кобильнік
Publication year - 2020
Publication title -
ûridična nauka
Language(s) - English
Resource type - Journals
ISSN - 2222-5374
DOI - 10.32844/2222-5374-2020-103-1.53
Subject(s) - coercion (linguistics) , tax law , law and economics , law , legislation , business , competence (human resources) , political science , double taxation , economics , philosophy , linguistics , management
The article stipulates that tax and legal coercion: a) takes place exclusively on a legal basis measures of tax and legal coercion and the procedure for their implementation, the competence of authorized entities, the concept and composition of tax offenses are enshrined in the tax legislation of Ukraine; b) it is operated by specially authorized state bodies, as a rule, bodies of the state fiscal service (in some cases tax and legal coercion may be applied by the court); c) applies only to specific subjects of law taxpayers and fees in connection with their participation in tax relations; d) the purpose of its application is the protection and defense of the public interest in tax relations. Tax-legal coercion is a type of state-legal coercion, legally regulated influence of specially authorized public authorities on the behavior of taxpayers in case of non-compliance with the latter requirements of tax law in order to protect and defend the public interest in tax relations. It is concluded that the direction of legal influence determines the essence of the protective function of tax law. Through the implementation of the protective function is: ensuring compliance with the model of behavior of the subjects of tax relations, which is established by the rules of tax law; stimulating the subjects of tax law to comply with its rules; ensuring the fulfillment of assigned duties; guaranteeing the possibility of restoring the violated rights and legitimate interests of the authorities and obligated parties. This actually ensures a combination of factual and legal content of tax relations, guarantees the good faith performance of obligations under the rules of tax law. Through the implementation of the protective function of tax law, its characteristics such as universality, guarantee, security and coercion are revealed. the protective function of tax law is realized through the application to the taxpayer of measures of tax coercion and measures of tax control.