Methods of Administrative and Legal Protection of Tax Relations: Theoretical and Legal Study

  • K. S. Rohozinnikova University of the State Fiscal Service of Ukraine (Irpin)
Keywords: administrative and legal protection, tax relations, methods, persuasion, coercion

Abstract

The author of the article has provided the results of the analysis of the methods of administrative and legal protection taking into account the changes within the relations between public administration and taxpayers and the course chosen by the state for liberalization of tax relations.

The place of the concept of the methods of administrative and legal protection in the term system of the science of administrative law and their dialectical relations with the methods of public administration and administrative activity has been established.

The author has indicated generic and specific features of the methods of administrative and legal protection of tax relations, where the latter will depend on the peculiarities of the means and methods of influence used by the public administration for the purpose of exercising security functions.

The system of methods of administrative and legal protection of tax relations has been offered to form from three elements: general methods of administrative activity (persuasion and coercion), service tools of influence (provision of administrative services, creation of electronic services and publication of open data sets) and organizational methods. The expediency of distinguishing service means of influence into a separate group of methods of administrative and legal protection has been proved. It is conditioned by their special functional purpose – creation of conditions for independent prevention of possible breach of protected relations by the taxpayer. The role and correlation of persuasion and coercion in the system of methods of administrative and legal protection of tax relations have been clarified. Despite the presented importance of the persuasion within the relationship between the controlling agencies and the taxpayers, it has been stated that state coercion remains the main mean of administrative and legal protection of tax relations.

Particular attention has been paid on the need to reconsider the correlation of tax and administrative coercion within tax relations. It has been proved that the basis of their delimitation should be not the branch of legislation, where the authority to apply the appropriate measure is assigned, but the essential criterion and the subject matter of regulation (influence) – relations arising from incomplete calculation and late and incomplete payment of taxes and fees, or relationships related to the organization and enforcement of tax responsibilities and the proper exercise by the supervisory authorities of their powers. It has been emphasized that tax coercion, unlike administrative, performs both punitive and compensatory functions.

Downloads

Download data is not yet available.

Author Biography

K. S. Rohozinnikova, University of the State Fiscal Service of Ukraine (Irpin)

Department of international law and comparative law;
senior specialist.

References

Medvediev M.Yu., 2018. Forms and methods of public administration in the tax system of Ukraine [Formy i metody publichnoho administruvannia u podatkovii systemi Ukrainy]. Ph.D. dissertation. Yaroslav Mudryi National Law University.

Yakovliev I.P., 2016. Forms and methods of public administration in state customs [Formy i metody publichnoho administruvannia u derzhavnii mytnii spravi]. Ph.D. dissertation. National University «Odessa Law Academy».

Skorokhod I.V., 2019. Administrative and legal regulation of tax activity in Ukraine [Administratyvno-pravove rehuliuvannia podatkovoi diialnosti v Ukraini]. D.Sc. dissertation. International Academy of Personnel Management.

Yeshchuk O.M., 2017. Administrative and legal protection: theory, practice and prospects of development [Administratyvno-pravova okhorona: teoriia, praktyka ta perspektyvy rozvytku]. Kherson: Khersonskyi derzhavnyi universytet.

Kolpakov V.K., Kuzmenko O.V., Pastukh I.D. et al., 2011. Administrative law of Ukraine. The common part [Administratyvne pravo Ukrainy. Zahalna chastyna]. Kyiv: Natsionalna akademiia vnutrishnikh sprav. (Ed.: Kovalenkо V.V.).

Teremetskyi V.I., 2012. Tax relations in Ukraine [Podatkovi pravovidnosyny v Ukraini]. Kharkiv: Dysa plius.

Khatniuk N.S., 2019. System of tax relations: theory and practice of legal regulation in Ukraine [Systema podatkovykh vidnosyn: teoriia ta praktyka pravovoho rehuliuvannia v Ukraini]. D.Sc. dissertation. International Academy of Personnel Management.

Gogolev A.M., 2015. Public administration as a legal category [Publichnoe administrirovanie kak pravovaya kategorіya]. Èkonomika, nalogi, pravo – Economics, Taxes and Law, No. 2, pp. 141-146.

Melnyk R.S. and Bevzenko V.M., 2014. General administrative law [Zahalne administratyvne pravo]. Kyiv: Waite. (Ed.: Melnyk R.S.).

Bila V.R., 2018. To the question of the nature and content of the category «public administration» [Do pytannia sutnosti ta zmistu katehorii “publichne administruvannia”]. Naukovij vìsnik Mìžnarodnogo gumanìtarnogo unìversitetu. Serìâ Ûrisprudencìâ – Scientific Herald of International Humanitarian University, Iss. 35, pp. 62-64.

Kolpakov V., Kuzmenko O., Pastukh I. et al., 2012. Course of administrative law of Ukraine [Kurs administratyvnoho prava Ukrainy]. Kyiv: Yurinkom Inter. (Ed.: Kovalenko V.).

Halunko V.V., Kurylo V.I., Koroied S.O. et al., 2011. Administrative law of Ukraine [Administratyvne pravo Ukrainy]. Kherson: Hrin D. S. (Ed.: Halunko V.V.).

Shchokin R.H., 2019. Public administration in the field of education of Ukraine [Publichne administruvannia u haluzi osvity Ukrainy]. D.Sc. dissertation. International Academy of Personnel Management.

Hryshchuk A.M., 2011. Administrative and legal defense of family, children and young people [Administratyvno-pravova okhorona simi, ditei ta molodi]. Abstract of Ph.D. dissertation. Zaporizhzhia National University.

Vorushylo S.V., 2009. Understanding and management of atmospheric protection [Poniattia ta zmist administratyvno-pravovoi okhorony atmosfernoho povitria]. Naukovyi zhurnal Odeskoho derzhavnoho universytetu vnutrishnikh sprav, No. 3, рр. 108-111.

Zolota L.V., 2019. Administrative and legal protection of the law of intellectual property in the field of science in Ukraine [Administratyvno-pravova okhorona prava intelektualnoi vlasnosti u sferi naukovoi diialnosti v Ukraini]. Abstract of Ph.D. dissertation. Sumy State University.

Serheiev S.O., 2005. Methods of persuasion and coercion in fiscal relations between tax authorities and taxpayers [Metody perekonannia ta prymusu u fiskalnykh pravovidnosynakh mizh podatkovymy orhanamy ta platnykamy podatkiv]. Pravo bezpeka, No. 5, pp. 99-102.

Averianov V.B. (ed.), 2003. Public administration: problems of administrative law theory and practice [Derzhavne upravlinnia: problemy administratyvno-pravovoi teorii ta praktyky]. Kyiv: Fakt.

Serhieieva V.V., 2005. Ways to enforce tax liability [Sposoby zabezpechennia vykonannia podatkovoho oboviazku]. Ph.D. dissertation. National University of the State Fiscal Service of Ukraine.

Tymchenko A.M., 2011. Types of coercive measures in tax law [Vydy prymusovykh zakhodiv u podatkovomu pravi]. Ph.D. dissertation. National University of the State Fiscal Service of Ukraine.

Rovynskyi Yu.O., 2011. Financial and legal coercion in Ukraine: problems and prospects [Finansovo-pravovyi prymus v Ukraini: problemy ta perspektyvy rozvytku]. D.Sc. dissertation. Classic Private University.

Kolomoiets T., 2005. Administrative coercion in tax law as a component of public law in Ukraine: to the issue of uncertainty in the use of terminology [Administratyvnyi prymus u podatkovomu pravi yak skladovii publichnoho prava Ukrainy: do pytannia nevyznachenosti u vykorystanni terminolohii]. Pìdpriêmnictvo, gospodarstvo ì pravo – Entrepreneurship, Economy and Law, No. 12, pp. 104-109.

Tymchenko A.M., 2011. Some features of state coercion in the implementation of tax relations [Deiaki osoblyvosti derzhavnoho prymusu pry realizatsii podatkovykh pravovidnosyn]. Forum prava – Forum of Law, [online] No. 1, pp. 1031-1037. Available at http://nbuv.gov.ua/j-pdf/FP_index.htm_2011_1_166.pdf [Accessed 28 October 2019].

Kucheriavenko M.P. (ed.), 2004. Financial law of Ukraine [Finansove pravo Ukrainy]. Kyiv: Yurinkom Inter.

Published
2019-12-20
How to Cite
Rohozinnikova, K. S. (2019) “Methods of Administrative and Legal Protection of Tax Relations: Theoretical and Legal Study”, Law and Safety, 75(4), pp. 53-58. doi: 10.32631/pb.2019.4.07.
Section
ADMINISTRATIVE LAW AND POLICING