Open AccessState tax policy as an object of administrative and legal regulation
Author(s) -
Vsevolod Knyazev,
Nadiia Bortnyk,
Myroslava Sirant,
Halyna Lukіanova,
Galina Striiashko,
Oksana Humeniuk
Publication year - 2022
Publication title -
cuestiones políticas/cuestiones políticas
Language(s) - English
Resource type - Journals
eISSN - 2542-3185
pISSN - 0798-1406
DOI - 10.46398/cuestpol.4072.02
Subject(s) - enforcement , normative , public economics , state (computer science) , tax policy , law and economics , business , economics , public administration , tax reform , political science , law , algorithm , computer science
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.