PUBLIC INTEREST IN TAX RELATIONSAND FACTORS THAT THREATEN ITS IMPLEMENTATION
Journal Title: Право та інноваційне суспільство - Year 2017, Vol 9, Issue 2
Abstract
Problem statement. At the present stage of social development it is impossible to represent the state without taxes and the powerful source of revenues of budgets of all levels that are formed by them. Due to those state taxes that were accumulated as taxes, the state acquires the opportunity to finance budget programs, to realize its functions, to create a state of harmony and security for the whole society. At the same time, the public interest that naturally arises in the field of taxation is in a rather unfavorable environment, where it resists the private interests of taxpayers, and often - and quasi-public interest, which only from the outside, from formal signs, resembles a public interest, but in its essence may be directly opposite to the public. These factors need to be taken into account in the legal regulation of the tax relations field, which will allow to counteract effectively existing threats and possible abuses in the tax area by both taxpayers and controlling bodies. The purpose of the article is to highlight the essence of the public interest, the patterns of its formation, as well as factors that are threatening it, which will effectively counteract potential abuse in the field of taxation, improve the efficiency of the implementation of the state tax function. Conclusions and prospects for the development. As a result of the analysis of the essence of public interest in the field of tax relations, the patterns of its formation and factors threatened by it are revealed, and general recommendations are given on counteracting abuse in the taxation field. Public interest in the taxation field is aimed at ensuring a stable and sufficient flow of tax funds to the budgets in order to target them to finance the main state’s tasks and functions. As a consequence of the mediation of the state’s participation in tax relations by representative authorities and specially created supervisory bodies, there is the possibility of a quasi-public interest that substitutes public interest and harms it. Effective counteraction to this can be done through such actions as, in particular, improvement of legislative technique, introduction of digital technologies in tax administration, use of foreign experience. At the same time, the effective implementation of the public interest in taxation should be based on the legal mechanisms of taxes of the amount of tax pressure that is acceptable and fair to taxpayers, taking into account the objective state of the national economy.
Authors and Affiliations
D. S. SAKHNO
Keywords
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