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
Related Articles
- EP ID EP589986
- DOI -
- Views 72
- Downloads 0
Theoretical and methodological grounds of research of legal bases of migration policy of the European Union
The article is dedicated to the study of theoretical and methodological principles of research legal foundations of migration policy of the European Union. Appeal to the methodology is conditioned by progressive developm...
The concept and features of criminal proceedings in absentia
In the article the theoretical aspects of the criminal proceedings in absentia in criminal justice of Ukraine is examined. Doctrinal approaches to understanding of the special criminal proceedings are analyzed, studied t...
The problem of finding out the legal nature of indirect taxation
There is a lack in the current legislation a list of indirect taxes and define the concept of excise tax and value added tax by emphasizing their belonging to indirect taxation. Particular attention is paid to the histor...
The release of a person from criminal responsibility for commiting crimes against the order of military service: history and the present
The evolution of the institute of a person’s criminal responsibility liberation for crimes against the order of military service in the history of national legislation is analyzed. It is divided into three periods: 1) fr...
Ingredients of the effectiveness of implementation of law enforcement guarantees in providing judicial services in Ukraine
The article identifies the peculiarities of bringing to justice the refusal to provide judicial services in Ukraine. The author highlights the areas of effectiveness of the implementation of legal guarantees of the legal...