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https://dspace.nlu.edu.ua//jspui/handle/123456789/7655| Title: | Податковий обов'язок: правова категорія чи наукова абстракція |
| Other Titles: | Налоговая обязанность: правовая категория или научная абстракция Tax duty: legal category or scientific abstraction |
| Authors: | Дуравкін, П.М. |
| Keywords: | налоговая обязанность обязанности налогоплательщиков обязанность по налоговому учету обязанность по уплате налогов и сборов обязанность по налоговой отчетности податковий обов’язок обов’язки платника податків обов’язок з податкового обліку обов’язок зі сплати податків і зборів обов’язок з податкової звітності налоговая обязанность обязанности налогоплательщиков обязанность по налоговому учету обязанность по уплате налогов и сборов обязанность по налоговой отчетности tax duty duties of the taxpayer duty for tax accounting duty to pay taxes and tolls duty for tax reporting |
| Issue Date: | 2014 |
| Citation: | Дуравкін П. М. Податковий обов'язок: правова категорія чи наукова абстракція / П. М. Дуравкін // Державне будівництво та місцеве самоврядування : зб. наук. пр. – Харків, 2014. – Вип. 27. – С. 128–138. |
| Abstract: | У статті розглянуто проблемні питання нормативно-правового та доктринального визначення податкового обов’язку. Проаналізовано підходи до розуміння податкового обов’язку у вузькому і широкому сенсі. Досліджено співвідношення податкового обов’язку з обов’язками платника податків. В статье рассмотрены проблемные вопросы нормативно-правового и доктринального определения налоговой обязанности. Проанализированы подходы к пониманию налоговой обязанности в узком и широком смысле. Исследовано соотношение налоговой обязанности с обязанностями налогоплательщика. |
| Description: | Tax duty serving major categories of tax law, tax law as being unlikely to be possible without his presence. Adopted December 2, 2010 Tax Code of Ukraine secured regulatory category of «tax duty», which until then was used only in the scientific revolution. However, tax law in science is clearly evident approach to the tax duty as a complex category, which contains a number of elements. At the same time, remain controversial issues regarding the number of elements, their contents, value each other more. Addressing these issues is very important, and their solution is of both theoretical and practical importance. Theoretical basis of the study is scientific achievements expressed in the writings of scholars in the field of tax law, as D. A. Kobylnik, I. I. Kucherov, M. P. Kucheriavenko, A. O. Khrabrov et al. The purpose of this paper is to determine the components of the tax obligation, establishing their content and interactions, understand the concept of tax obligation and its place among the duties of the taxpayer, formulating proposals for amendments to existing tax legislation of Ukraine. In accordance with this goal, the article following tasks: analysis of current norms of tax legislation of Ukraine, which defines the tax obligation, and what is its implementation; studied regulatory obligations secured taxpayer, especially their interaction with each other and with the notion of value of tax obligation; studied doctrinal approaches to understanding the tax obligation; Proposed amendments to certain articles of the Tax Code of Ukraine, devoted to the regulation of tax duties and obligations of the taxpayer. Enshrined in paragraph 36.1 of Article 36 of the Tax Code of Ukraine determining tax duty gives rise to the separation of three duties: (1) to calculate, declare and pay; (2) calculate and declare; (3) pay. The concept of tax obligation encompasses more responsibilities compared to the concept of its implementation. Legal regulation of tax duty fulfillment needs more clarity and should be responsible for the content of the concept of tax debt. The three components (accounting, payments, reporting) are equally characteristic broad understanding of tax duty, and a list of responsibilities of the taxpayer. Comparing Articles 16 and 36 of the Tax Code of Ukraine can be seen only correspondence between the duties of keeping records of income and expenses (calculated), compiling and reporting (declare), and taxes and fees (paid) set out in subparagraphs 16.1.2–16.1.4. Built tax duty to the calculation, declaration «and / or» pay (by legal definition) or accounting, payment and reporting (for doctrinal approach) is not justified. This creates uncertainty and confusion in his relationship with the duties of the taxpayer, which is precisely in the calculation, declaration, registration, payment, reporting and more. Recognition of tax duty in clause 36.1 c. 36 of the Tax Code of Ukraine «duty to the taxpayer» can not be considered reasonable. Due to the fact that the list of duties of the taxpayer as enshrined in Section 16.1 c. 16, there is no such duty, as a «tax duty». In this Section 36.1 c. 36 does not impose on the taxpayer any other duties as compared to those provided in clause 16.1 c. 16. Accordingly, the statutory tax obligation, along with the duties of the taxpayer in this case has no grounds. Tax duty is more synonymous with the duties of the taxpayer than any independent duty. It seems logical to proceed from the fact that the tax should be any duty of the taxpayer by virtue of fixing it in the rules of tax law. Accordingly, any separate duty of the taxpayer’s can be understood in a narrow sense of tax duty. In turn, the aggregate of the duties of the taxpayer to pay a single tax or toll shall be considered a reflection of the wide sense of the tax duty. Summing up the results of this study the following conclusions: the duties of the taxpayer only partly covered by the broad meaning of the tax obligation; built tax duty to pay (in the narrow sense) or to accounting, payment and reporting (in the broad sense) is a scientific abstraction, which creates uncertainty in its relation to these and other duties of taxpayers; any separate duty of the taxpayer is a tax duty in the narrow sense, as a set of duties to pay a single tax or toll – a reflection of the wide sense of the tax duty; category of «tax duty» is a generalization of the duties of the taxpayer, and can not be identified only with some of them; any duty of the taxpayer by virtue of the consolidation rules in the tax laws, is his tax duty. The article examines the problematic issues of legal and doctrinal definition of tax duty. Approaches to understanding the tax duty in the narrow and broad sense. Studied the ratio of tax duty with the duties of the taxpayer. |
| URI: | https://dspace.nlu.edu.ua/handle/123456789/7655 |
| Appears in Collections: | Наукові статті кафедри фінансового права |
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| File | Description | Size | Format | |
|---|---|---|---|---|
| Duravkin_128.pdf | 231.76 kB | Adobe PDF |  View/Open |
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