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Title: Правове регулювання податкових надходжень як складової публічної фінансової системи
Authors: Білінський, Д.О.
Keywords: публічна фінансова система
публічні грошові фонди
податкові надходження
податкова система
податки і збори
Issue Date: 2014
Citation: Білінський Д. О. Правове регулювання податкових надходжень як складової публічної фінансової системи / Д. О. Білінський // Фінансове право. – 2014. – № 2. – С. 10–12.
Abstract: У статті досліджено структуру публічної фінансової системи, а також визначено місце податкових надходжень у її складі. Зазначено, що традиційна чотириланкова структура фінансової системи підлягає перегляду. Зроблено висновок щодо посилення ролі податків і зборів у публічній фінансовій системі. Ключові слова: публічна фінансова система, публічні грошові фонди, податкові надходження, податкова система, податки і збори.
В статье исследована структура публичной финансовой системы, а также определено место налоговых поступлений в ее составе. Отмечено, что традиционная четырехзвенная структура финансовой системы подлежит пересмотру. Сделан вывод относительно усиления роли налогов и сборов в публичной финансовой системе.
Description: This paper attempts to deepen scientific knowledge about the structure of public finances, and to determine the place of tax revenues as part of the public financial system. It should be noted that the structure of the financial system, subject to revision. This is due primarily to a significant change in economic relations, as compared with the period, which formed the basic idea of the structure of the financial system. Taxes, fees and other mandatory payments – not only the main source of income, but also a powerful regulator. They act as a guarantor of social security and create the material basis of state and local governments. It should be noted that the beginning of the study of the legal regulation of social relations associated taxes and fees, which coincides with the start of legal research in general. Mention compulsory payments levied on people for the maintenance of state power, we find many monuments legal culture. The tax system of Ukraine in modern times is developing dynamically and contradictory. This is due to the complex economic and political processes in the country and also the development of complex and controversial legislation that governs it. There is no doubt that the complexity of the problems of the tax legislation of Ukraine the main objective reasons – economic problems, but at the same time it is due to imperfections in many ways and subjective factors, one of which is a lack of clarity in the provisions of the regulations, legal inconsistency rules that they contain, among themselves and with the provisions of other legal acts, insufficient preparation of draft laws and other legal acts. It should be noted that there are some discrepancies between the rules of tax and budget legislation to describe the state taxes and fees. Thus, in Part 2 of Art. 9 Budget Code of Ukraine states that tax revenues are recognized in the tax laws of Ukraine national taxes and duties (mandatory payments) and local taxes and duties (mandatory payments). The traditional structure of the financial system, subject to revision. This is primarily due to a significant change in economic relations, as compared with the period when these were formed structure of the financial system. For example, finance and utility companies do not have such an important role in shaping public revenue, which was given to him while working in a command economy. The reverse trend is observed characteristics of tax revenues.
Appears in Collections:Наукові статті кафедри фінансового права

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