The range of legal issues determining the legal status of a person as an obliged party in a financial legal relations
Journal Title: Адміністративне право і процес - Year 2017, Vol 1, Issue
Abstract
In the article the author examined the issues of legislative regulation of the legal status of an individual payers of obligatory payments (taxes, fees), as obliged en- tities in financial relationships, form which the state mobilizes financial resources to the central budgets (state and local budgets). In each case, the residency status of the person, from whom the state mobilized funds to the budget, is determined by legislative act only within the relationships that this act regulates. At the same time, these laws exist for the sole purpose - to ensure the revenues to the public funds (state and local budgets). The author draws attention to the negative consequences of the conflicting rules. The national legislation of developed countries usually does not have definitions of a «fiscal resident». Instead of this such countries have rules which designate a person as a fiscal resident of a specific fiscal jurisdiction. It is necessary to note that this practice was implemented in the tax legislation of Ukraine. Taking into ac- count the international experience, the law-maker provided the criteria for desig- nation a person as a resident of Ukraine. The author used general scientific and special methods of research: dialectical method of research of procedural characteristics of residential status of an indivi- dual; formal dogmatic (legal and technical) research method to determine the na- ture of the terms «residence»; comparative analysis of legal norms of Ukrainian legislation. The author offers the legislative approaches to determining the legal status of those providing the main function of financial relationships - mobilization of funds to the budgets of Ukraine.
Authors and Affiliations
Євген Степанович Маринчак
Keywords
Related Articles
- EP ID EP440544
- DOI -
- Views 73
- Downloads 0
CONCEPTUAL BASES OF ADMINISTRATIVE LIABILITY FOR INTELLECTUAL PROPERTY LEGISLATION OFFENCE IN UKRAINE
The conceptual bases of administrative liability for intellectual property legislation offence are revealed in the article. The existing legislative base providing administrative and legal protection of intellectual prop...
ADMINISTRATIVE RESPONSIBILITY FOR INFANTS IN THE CONTEXT OF MODERN JUSTICE (BASED ON THE RULING OF THE LUTSK CITY DISTRICT COURT OF VOLYN REGION DATED SEPTEMBER 20, 2018, CASE № 161/11006/18)
The purpose of this publication is a scientific analysis of the decision of the Lutsk city district court of Volyn region of September 20, 2018 on bringing a person to administrative liability under Art. 185-3 Code of Uk...
SUBJECTS OF CHILD PROTECTION FROM HARMFUL ADVERTISING INFORMATION: SOME PECULIARITIES OF LEGAL ADMINISTRATIVE STATUS
Purpose. The paper aims at analyzing subjects of administrative relations related to the child protection from harmful information as well as detecting disadvantages in this system. The author uses logical methods such a...
The legal nature of administrative acts
This article intends to underscore the legal essence of administrative acts and to provide separate specific recommendations to fill the existing lacks in the effective legislation of Ukraine. Absence of the unified de...
The impact of government reforms on the activities of central executive authorities of Tourism in independent Ukraine
Development and improvement of the regulatory framework of any field depends on the precise functioning of the main executive authority whose jurisdiction includes relevant issues. However, the functioning of the executi...