The Social Nature of the Subjective Rights of Taxpayers: Problem
Journal Title: Право та державне управління - Year 2016, Vol 2, Issue
Abstract
The article is devoted to analysis of the legal character of the subjective rights of taxpayers. The author tries to find new conceptual approaches regarding the legal nature of the subjective rights of taxpayers. The result concludes that the subjective rights of taxpayers is the unity of its social and legal characteristics, and the recognition of social rights is the perception of him not only as a legal phenomenon, but as a socio-legal. This should be the basis for the modern concept of the rights of taxpayers in terms of the transformations that are happening in Ukraine, because only this approach would be appropriate to ensure smooth implementation by taxpayers of their rights. An important concept of social orientation of taxation should be the postulate to increase the level and quality of social security of citizens, which includes, firstly, social insurance and security of citizens and their families in cases of “classical” risks (illness, age, unemployment, accident etc.); secondly, assistance to the poor, large families and single-parent families, victims of natural disasters and the like; third, encouraging and supporting subsystems that will be in lending to those who seek to solve their social problems in the areas of construction or purchase of housing, further education, leisure etc. Therefore, the achievement of social orientation of the taxation is directly connected with the implementation of the provisions of the Constitution, including the duties of the state to provide to everyone an adequate standard of living (article 48 of the Basic Law of Ukraine). In this regard, we are convinced that the subjective rights of taxpayers – is the unity of its social and legal characteristics, and objective point, it is a social rise as a direct expression of material relations, that is objectively a necessary result of the specific activities of the participant relationships; at a time when legal beginning is the subjective aspect of state law recognition of such a right. Therefore, the recognition of social rights is the perception of him not only as a legal phenomenon, but as a socio-legal, since the subjective right is a legal right, containing the social opportunities that are inherent in the system of social relations and is enshrined in the current legislation. Subjective rights outside the legal “cover” can not exist, therefore the knowledge of their social nature leads to the understanding of the mechanism of transformation of social law.
Authors and Affiliations
С. О. Бондаренко
Keywords
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