Duties of regulatory bodies in the field of taxation
Journal Title: Науковий вісник Міжнародного гуманітарного університету. Серія: «Юриспруденція» - Year 2018, Vol 36, Issue 1
Abstract
The article is devoted to the analysis of the responsibilities of regulatory authorities in the field of taxation. The substantive content of such a concept as “competence” is defined. The author notes that today it is possible to distinguish both doctrinal and regulatory definitions of the relevant concept. The author believes that the concept of competence is such that it determines, first and foremost, the competence of the public authority, within the framework of which the latter’s powers are exercised. So, the author comes to the conclusion that such concepts as “powers” and “competence” are in organic interaction. The responsibilities of the supervisory authority are an integral part of the powers of the respective subjects of authority. The duties themselves, on the one hand, are in close cooperation with the rights of the relevant authorities, and on the other hand, the duties of the controlling authorities are organically correlated with the rights of the taxpayers themselves.
Authors and Affiliations
Н. О. Ханова
Keywords
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