IMPROVING THE MECHANISM OF COLLECTING CERTAIN TAXES IN UKRAINE AS MEASURES FOR THE EUROPEAN MODERNIZATION: LEGAL ASPECT

##plugins.themes.bootstrap3.article.main##

##plugins.themes.bootstrap3.article.sidebar##

PDF
Published: Dec 11, 2018
https://doi.org/10.30525/2256-0742/2018-4-5-46-52

  Oleksandr Holovko

  Tetyana Kaganovska

  Galina Rossіhіna

Abstract

The aim of the article is to study the methodological and theoretical principles of improving the legal regulation of the taxation system in Ukraine in the European integration context. Determination of the doctrinal basis for the implementation of the tax function of the state and its legal consolidation from the standpoint of the fundamental principles of the law allows carrying out a comparative legal analysis of taxation in the developed countries of Europe and the world (particularly indirect one). Methodology. The research is based on the theoretical and legal substantiation of the social content of tax activities in the state, and it is also based on the understanding of the dialectical relationship between tax processes and the functioning of social and legal systems in general. A systematic analysis of the tax activity of the state in the context of humanism, justice, freedom, equality, rule of law is carried out. On this basis, the legal nature of the regulation of the value-added tax is revealed. Results. The basic theoretical and legal bases of measures on improvement of the taxation system are determined as a result of the study from the position of its legitimation among citizens and stimulation of their purchasing power and development of productive forces of the Ukrainian economy. Practical impact. The definition of directions for perfection and humanization of tax legislation in Ukraine allows making a conclusion about the volume of the tax burden on the consumer and proposing optimal rates of value-added tax rates.

How to Cite

Holovko, O., Kaganovska, T., & RossіhіnaG. (2018). IMPROVING THE MECHANISM OF COLLECTING CERTAIN TAXES IN UKRAINE AS MEASURES FOR THE EUROPEAN MODERNIZATION: LEGAL ASPECT. Baltic Journal of Economic Studies, 4(5), 46-52. https://doi.org/10.30525/2256-0742/2018-4-5-46-52
Article views: 601 | PDF Downloads: 240

##plugins.themes.bootstrap3.article.details##

Keywords

social nature and legal nature of taxation, equity of taxes, value added tax, tax pressure, optimization of tax rates

References

Kovalchuk, V. B. (2011). Legitymnist derzhavnoyi vlady v pravovij teoriyi ta derzhavno-pravovij praktyci: Monografiya [Legitimacy of state power in legal theory and state-legal practice: Monograph]. K.: Logos.

Kalynovskyi, Yu. Yu. (2008). Pravosvidomist ukrainskoho suspilstva: geneza ta suchasnist: Monohrafiia [Legal awareness of Ukrainian society: genesis and modernity: Monograph.]. Kh.: Pravo.

Holovko, O. M. (2006). Aparat upravlinnia derzhavnymy finansamy Rosiiskoi imperii v Ukraini u kintsi ХVІІІ – na pochatku ХХ st.: orhanizatsiino-pravovi zasady diialnosti: Dys. na zdobuttia nauk. stupenia doktora yurydychnykh nauk [The apparatus of public finance management of the Russian Empire in Ukraine at the end of the XVIII – early XX centuries: the organizational and legal principles of activity: Dis. for obtaining Doctor of Law]. Kh.: KhNUVS.

Matvieieva, L. H. (2015). Tranzytyvnist u pravovii sferi: Monohrafiia [Transitivity in the legal sphere: Monograph]. K.: Yurinkom Inter.

Bytiak, Yu. P., Yakoviuka, I. V. (2010). Derzhavnyi suverenitet: teoretyko-pravovi problemy: Monohrafiia [State sovereignty: theoretical and legal issues: Monograph]. Kh.: Pravo.

Fuller, L. (1999). Moral prava [Morality of the law]. Nauk. vydannia. K.: Sfera.

Pohrebniak, S. P. (2008). Osnovopolozhni pryntsypy prava (zmistovna kharakterystyka): Monohrafiia [Fundamental principles of law (content characteristic): Monograph]. Kh.: Pravo.

Tatsii, V. Ya., Sviatotskyi, O. D., Maksymov, S. I. (2013). Pravova doktryna Ukrainy: u 5 t. T. 1: Zahalnoteoretychna ta istorychna yurysprudentsiia [The legal doctrine of Ukraine: 5 t. T. 1: General theoretical and historical jurisprudence]. Kh.: Pravo.

Tsvik, M. V., Petryshyna, O. V. (2008). Pravova systema Ukrainy: istoriia, stan ta perspektyvy: U 5 t. T. 1: Metodolohichni ta istoryko-teoretychni problemy formuvannia i rozvytku pravovoi systemy Ukrainy [The legal system of Ukraine: history, state and prospects: 5 t. T. 1: Methodological and historical-theoretical problems of the formation and development of the legal system of Ukraine]. Kh.: Pravo.

Smith, A. (2018). Doslidzhennia pro pryrodu i prychyny bahatstva narodiv [An inquiry into the nature and causes of the wealth of nations]. K.: Nash format.

Gaudemet, P. M. (1978). Fynansovoe pravo [Financial law]. Moskva: Prohress.

Kozyrin, A. N. (1993). Nalogovoe pravo zarubezhnyh stran: voprosy teorii i praktiki [Tax law of foreign countries: issues of theory and practice]. Moskva: Manuskript.

Podatkovyi kodeks Ukrainy [Tax Code of Ukraine]. Vidomosti Verkhovnoi Rady Ukrainy (VVR). 2011. № 13-14, № 15-16, № 17. St. 112.

Tsyppelius, R. (2004). Yurydychna metodolohiia [Legal methodology]. K.: Referat.

Sotov, A. M. (1998). Chto est spravedlivost? (realizaciya principa spravedlivosti v Nalogovom kodekse i dejstvuyushchem nalogovom zakonodatelstve) [What is justice? (realization of the principle of justice in the Tax Code and the existing tax law)]. Vash nalogovyj advokat. Vyp. 4.

Pro Derzhavnyi biudzhet Ukrainy na 2018 rik: Zakon Ukrainy (2018) [About the State Budget of Ukraine for 2018: Law of Ukraine]. Vidomosti Verkhovnoi Rady. № 3-47. St. 26.

Popova, L. V., Drozhzhina, I. A., Maslov, B. G. (2011). Nalogovye sistemy zarubezhnyh stran: ucheb.-metod. posobie [Tax systems of foreign countries: methodologica book]. M.: Delo i Servis.

Majburov, I. A. (2011). Teoriya i istoriya nalogooblozheniya [Theory and history of the taxation]. Moskva: YUNITI-DANA.

Zhvaliuk, V. R. (2001). Podatkovi orhany Rosiiskoi imperii v Ukraini u druhii polovyni KhIKh – na pochatku XX st.: Orhanizatsiino-pravovi zasady diialnosti: Monohrafiia [Tax authorities of the Russian Empire in Ukraine in the second half of the nineteenth and early twentieth centuries: Organizational and legal principles of activity: Monograph]. K.: Atika.

Lauré, M. (1954). La politique fiscale. Paris: Presses Universitaires de Frances. Pro podatok na dobavlenu vartist: Dekret Kabinetu Ministriv Ukrainy (1993) [About the Value Added Tax: Decree of the Cabinet of Ministers of Ukraine]. Vidomosti Verkhovnoi Rady Ukrainy. № 10. St. 78.

Pro Derzhavnyi biudzhet Ukrainy na 1993 rik: Zakon Ukrainy (1993) [About the State Budget of Ukraine for 1993: Law of Ukraine]. Vidomosti Verkhovnoi Rady Ukrainy. № 20. St. 212.

Pro podatok na dodanu vartist: Zakon Ukrainy (1997) [About the Value Added Tax: The Law of Ukraine]. Vidomosti Verkhovnoi Rady Ukrainy. № 21. St. 156.

Issue
Vol. 4 No. 5 (2018): Baltic Journal of Economic Studies