ЗАСТОСУВАННЯ ЗАХОДІВ ПОДАТКОВОГО ПРИМУСУ У РАЗІ НЕНАЛЕЖНОГО ВИКОНАННЯ ПОДАТКОВОГО ОБОВ’ЯЗКУ
Journal Title: Південноукраїнський правничий часопис - Year 2018, Vol 4, Issue 2
Abstract
The article is devoted to the actual issues of application of coercive measures to taxpayers in case of untimely implementation of their tax liability. The purpose of this work is to determine the structure of the system of compulsory measures of a tax-legal nature, the establishment of the interconnection of its elements. The emphasis is placed on the delicacy of this kind of legal relationship, which stipulates both the necessity of bringing the perpetrators to responsibility and the use of coercive measures for them to repay the tax debt that arises in such cases, and compensation to the state or territorial community for damage caused due to non-receipt of timely agreed amount of monetary obligation. As a result of the investigation of procedures for the application of measures of tax coercion due to improper performance of the tax duty, a number of conclusions were made. Firstly, according to the rules for calculating the fine, a payment for implementation of the mechanisms of deferral or installment of payment of the tax liability, stipulated in Art. 100 of the Tax Code of Ukraine, which stipulates not bringing a person to financial liability. Secondly, the approach of academic administrators, who, for the most part, as the main feature of administrative coercion call his state-power nature of application on behalf of the state by the authorized state bodies and their officials, in our opinion, in most cases, is quite equitable in describing the taxlegal coercion. Thirdly, coercive measures in the regulation of tax relations have their own specifics, due, first of all, to the subject and method of regulation of the industry.
Authors and Affiliations
Н. В. Карпенко
Keywords
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