COMPARATIVE ANALYSIS OF ADMINISTRATIVE AND LEGAL PRINCIPLES OF TAX ADMINISTRATION IN THE CONDITIONS OF DECENTRALIZATION IN EUROPE AND UKRAINE

Leonid Mogilevskyi, Eugene Barash, Andrew Sakovskyi

Abstract


The aim of the article is a comparative analysis of the administrative and legal regulation of tax administration in European countries and in Ukraine and the definition of ways to improve domestic legislation in this field on this basis. The subject of the study is the administrative and legal principles of tax administration in the conditions of decentralization of state power. Methodology. The study is based on a comparison of the foreign experience of legal regulation and collection of local taxes by using the example of European states with the current state of the process of introducing tax decentralization in Ukraine. Due to the use of this amount of general scientific and specialscientific methods and methods of scientific knowledge, the content of the administrative and legal foundations of tax administration, as well as legal phenomena such as tax decentralization, were characterized and defined. The conclusions that we made helped us to determine the specifics of their administrative-legal regulation in some countries of Europe and in Ukraine. The results of the conducted comparative legal study made it possible to prove the direct impact of tax decentralization on the mechanism of tax administration and the systematic organization of tax authorities. These processes have a predominantly positive impact on macroeconomic processes, they broaden the rights and opportunities of local authorities regarding the use of funds by local governments, forecasting and approving regional budgets, and managing taxes and fees. Practical impact. The administration of taxes in the conditions of decentralization in Europe can be characterized by a high level of efficiency and functionality of the work of the territorial tax-control bodies. This experience is really necessary for Ukraine, where the activities of local self-government in some areas are limited by the central apparatus. Value/originality. A comparative legal study of world experience in the legal regulation of tax administration under conditions of financial decentralization, which consists of a whole complex of individual normative structures and procedures, gives us a better understanding of the prospects for the development of national administrative legislation in this area.

Keywords


administration of taxes, decentralization, administrative and legal principles.

Full Text:

PDF

References


Prokopenko, V. I. (1969). Osnovnyye printsipy trudovogo prava [Main principles of labor law]. Kyiv, 12 (In Russian)

Strachuk, O. V. (2012). Shchodo ponyattya pryntsypiv prava [Concerning the concept of the principles of law]. Chasopys Kyyivskoho universytetu prava. Journal of the Kyiv University of Law. 40-43. (In Ukrainian)

Skakun, O. F. (2009). Teoriya derzhavy i prava : pidruchnyk [Theory of state and law: a textbook]. Kharkiv: Konsyl. 221. (In Ukrainian).

Rabinovych, P. M. (1995). Osnovy zahalnoyi teoriyi prava i derzhavy : navchalnyy posibnyk [The bases of the general theory of law and state: a manual]. Kyiv: ISDO. 93 (In Ukrainian)

Vedyernikov, Yu. A., Hrekul V. S. (2005). Teoriya derzhavy i prava : navch. Posib. [Theory of state and law: teach. manual]. Kyiv: Tsentr navch. l-ry. 79. (in Ukrainian)

Zabroda, D. H. (2013). Administratyvno-pravovi zasady: sutnist ta zmist katehoriyi: sutnist ta zmist katehoriyi [Administrative and legal principles: the nature and content of the category: the nature and content of the category]. Administratyvne pravo i protses – Administrative law and process. 45-51. (in Ukrainian)

Panova, N. S. (2008). Administratyvno-pravovi zasady rozvytku derzhavnoho upravlinnya v suchasniy Ukrayini : avtoref. dys. kand. yuryd. nauk : spets. 12.00.07 «Administratyvne pravo i protses; finansove pravo; informatsiyne pravo» [Administrative and legal principles of development of public administration in modern Ukraine: author's abstract. dis Cand. lawyer Sciences: special 12.00.07 «Administrative law and process; finance law; information law»]. 19. (In Ukrainian)

Kravtsova, T. M. (2017). Administruvannya podatkiv yak systemoutvoryuyuchyy pravovyy instrument opodatkuvannya v Ukrayini [Administration of Taxes as a System-Generating Legal Instrument of Taxation in Ukraine]. Pryvatne ta publichne pravo – Private and public law. №1. 64–67. (in Ukrainian)

Khavkina, O. (2005). Administruvannya podatkiv ta napryamy upravlinskoyi diyalnosti [Administration of taxes and directions of management activity]. Opodatkuvannya v noviy systemi ekonomichnykh vidnosyn Ukrayiny: Materialy mizhvuz. Student. Konf-Taxation in the New System of Economic Relations of Ukraine: Intermediate Materials. Student. Conf. Irpin: Nats. akad. derzhavnoyi podatkovoyi sluzhby Ukrayiny. – Irpin: National acad. the State Tax Service of Ukraine. 236. (in Ukrainian)

Melnyk, V. (2006). Opodatkuvannya : naukove obgruntuvannya ta orhanizatsiya protsesu : monohrafiya [Taxation: scientific substantiation and process organization: monograph]. K.: «Kompyuterpres». 277. (In Ukrainian)

Khomutenko, V. P., Lutsenko, I. S., Khomutenko, A.V. (2015). Administruvannya podatkiv, zboriv, platezhiv [Administration of taxes, fees, payments]. O.: «Atlant». 314. (In Ukrainian)

Barabanova, V. V. Suchasnyy stan administruvannya podatkiv [The current state of tax administration]. Materialy XI Mizhnarodnoyi naukovo-praktychnoyi konferentsiyi "Dynamika evolyutsiyi lyudskoho intelektu, etykoestetychnoho spryynyattya svitu ta khudozhnoyi tvorchosti" [Materials of the XI International Scientific and Practical Conference "Dynamics of evolution of human intelligence, ethical and aesthetic perception of the world and artistic creativity"]. Retrieved from: http://icpua.com/ru/node/1059

Podatkovyy kodeks Ukrayiny: zakon vid 02.12.2010 #2755-VI (2011). [Tax Code of Ukraine: Law dated 02.12.2010 №2755 – VI]. – №13. – art.112.

Busel, V. T. (2005). Velykyy tlumachnyy slovnyk suchasnoyi ukrayinskoyi movy [Great explanatory dictionary of modern Ukrainian language]. K.; Irpin': VTF «Perun». 1728. (in Ukrainian)

Boryslavska, O., Zaverukha, I., Zakharchenko, E. (2012). Detsentralizatsiya publichnoyi vlady : dosvid yevropeyskykh krayin ta perspektyvy Ukrayiny [Decentralization of public authority: experience of European countries and prospects of Ukraine]. Shveytsarsko-ukrayinskyy proekt «Pidtrymka detsentralizatsiyi v Ukrayini – Swiss-Ukrainian project "Supporting of the decentralization in Ukraine DESPRO». K. : TOV «Sofiya». 128. (in Ukrainian)

Ostrovetsky, V. I. (2016). Podatkova polityka Ukrayiny v umovakh detsentralizatsiyi [Tax policy of Ukraine in the conditions of decentralization]. Visnyk ekonomichnoyi nauky Ukrayiny – Bulletin of Economic Science of Ukraine, №2, 140–143.(in Ukrainian)

Pro vnesennya zmin do Podatkovoho kodeksu Ukrayiny ta deyakykh zakonodavchykh aktiv Ukrayiny shchodo podatkovoyi reformy: zakon vid 28.12.2014 #71(2015) – VIII [On Amendments to the Tax Code of Ukraine and Certain Legislative Acts of Ukraine on Tax Reform: Law dated December 28, 2014 №71 – VIII]. Ofitsiynyy visnyk Ukrayiny – Official Bulletin of Ukraine, №3, art.46. (In Ukrainian)

Pro vnesennya zmin do Byudzhetnoho kodeksu Ukrayiny shchodo reformy mizhbyudzhetnykh vidnosyn : zakon vid 28.12.2014 #79 (2015) – VIII [On Amendments to the Budget Code of Ukraine on the Reform of the Intergovernmental Fiscal Relations: Law from December 28, 2014 №79 – VII]. Vidomosti Verkhovnoyi Rady Ukrayiny –News of the Verkhovna Rada of Ukraine. №12. Art. 76. (In Ukrainian)

Pro vnesennya zmin do Byudzhetnoho kodeksu Ukrayiny shchodo osoblyvostey formuvannya ta vykonannya byudzhetiv obyednanykh terytorialnykh hromad : zakon vid 26.11.2015 #837 (2016) – VII [On Amendments to the Budget Code of Ukraine regarding the Peculiarities of the Formation and Implementation of the Budgets of the Unified Territorial Communities: the Law dated November 26, 2015, No. 837 – VII], №1, art.11. (In Ukrainian)

Pro vnesennya zmin do Podatkovoho kodeksu Ukrayiny ta deyakykh zakonodavchykh aktiv Ukrayiny shchodo zabezpechennya zbalansovanosti byudzhetnykh nadkhodzhen u 2016 rotsi : zakon vid 24.12.2015 #909 – VII (2016) [On Amendments to the Tax Code of Ukraine and certain legislative acts of Ukraine on ensuring the balance of budget revenues in 2016: Law dated December 24, 2015 No. 909 – VII]. Vidomosti Verkhovnoyi Rady Ukrayiny –News of the Verkhovna Rada of Ukraine, №5, art.47. (In Ukrainian)

On Local Taxes and Duties: Decree of May 20, 1993 No. 56-93 [Pro mistsevi podatky i zbory : dekret vid 20.05.1993 #56-93]. Vidomosti Verkhovnoyi Rady Ukrayiny –News of the Verkhovna Rada of Ukraine, №30, art.336.v. (In Ukrainian)

Byudzhetnyy kodeks Ukrayiny: zakon vid 08.07.2010 #2456 – VI [Budget Code of Ukraine: Law dated 08.07.2010 № 2456 – VI]. Vidomosti Verkhovnoyi Rady Ukrayiny –News of the Verkhovna Rada of Ukraine, №50, №50-51, art.572. (In Ukrainian)

Daudova, H. V. (2015). Byudzhetoutvoryuyuchi podatky mistsevykh byudzhetiv u konteksti byudzhetnoyi detsentralizatsiyi [Budget-making local budget taxes in the context of fiscal decentralization]. Teoriya ta praktyka derzhavnoho upravlinnya – Theory and practice of public administration, №5, 3, 150-155. (In Ukrainian)

Herus, A. Finansova detsentralizatsiya, abo shcho robyty z hroshyma [Financial decentralization, or what to do with money]. Detsentralizatsiya. Decentralization. Retrieved from: http://decentralization.gov.ua/news/2045.

Pro derzhavnu fiskalnu sluzhbu: postanova vid 21.05.2014 #236 [About the state fiscal service: the resolution dated May 21, 2014 №236]. Ofitsiynyy visnyk Ukrayiny – Official Bulletin of Ukraine, №55, art.1507. (In Ukrainian)

Litvinova, V. O. (2014). Ekonomichna efektyvnist : sutnist ta formy [Economic efficiency: essence and forms]. Visnyk Berdyanskoho universytetu menedzhmentu i biznesu – Bulletin of the Berdyansk University of Management and Business, №2(26). 43–45. (In Ukrainian)

Viktorchuk, M. V. (2016). Administratyvno-pravove rehulyuvannya mistsevykh podatkiv i zbriv v Ukrayini v umovakh yevrointehratsiyi : dysertatsiya [Administrative and legal regulation of local taxes and weapons in Ukraine in conditions of European integration: dissertation]. Kharkiv, 219. (In Ukrainian)

Hrechakivskyy, S. D., Kabash, O. R. (2009). Teoretychnyy lohos fiskalnoyi detsentralizatsiyi [The theoretical logos of fiscal decentralization]. Rehionalna ekonomika – Regional economy, №2, 133–143. (In Ukrainian)

Smyt, A. (1992). Yssledovanye o pryrode y prychynakh bahatstva narodov [Study about the nature and causes of the wealth of nations]. M:Nauka, 572. (In Russian)

Rosolyak, O., Martsiyas, I. (2016). Finansova detsentralizatsiya : dosvid Polshchi ta realiyi Ukrayiny [Financial decentralization: Poland's experience and realities of Ukraine]. Aktualni problemy pravoznavstva – Actual problems of law, №2, 66–70. (In Ukrainian)

Detsentralizatsiya vlady na osnovi krashchykh inozemnyk praktyk ta ukrayinskykh zakonodavchykh initsiatyv (2015). [Decentralization of power based on best foreign practices and Ukrainian legislative initiatives]. Materialy informatsiynoho seminaru – Materials of the informative seminar. Retrieved from: http://www.uiip.org.ua/wp-content/uploads/2015/05/робочі-матеріали-для-учасників-заходів.pdf. (In Ukrainian)




DOI: http://dx.doi.org/10.30525/2256-0742/2017-3-5-311-318

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.