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https://dspace.nlu.edu.ua//jspui/handle/123456789/16876| Title: | Холдинги як суб’єкти податкового права |
| Other Titles: | Holdings as subjects of tax law |
| Authors: | Шульжук, Тарас Романович |
| Keywords: | холдинг холдингова компанія пов’язані особи платник податку податкова консолідація податок на прибуток підприємств податкова правосуб’єктність консолідована фінансова звітність holding holding company related persons taxpayer tax consolidation corporate profit tax tax personality consolidated financial statements |
| Issue Date: | 2019 |
| Citation: | Шульжук Т. Р. Холдинги як суб’єкти податкового права : автореф. дис. ... канд. юрид. наук : 12.00.07 / Т. Р. Шульжук ; наук. кер. Д. О. Білінський ; Нац. юрид. ун-т ім. Ярослава Мудрого. – Харків, 2019. – 20 с. |
| Abstract: | Дисертація на здобуття наукового ступеня кандидата юридичних наук за спеціальністю 12.00.07 “Адміністративне право і процес; фінансове право; інформаційне право”. – Національний юридичний університет імені Ярослава Мудрого, Міністерство освіти і науки України, Харків, 2019. Дисертація є одним із перших в українській правовій науці досліджень, присвячених розробці теоретико-практичних положень стосовно правового статусу холдингу у межах податкового права як високоорганізованої групи платників податків. На підставі здійсненного дослідження сформульовано висновки, які мають наукову новизну та практичне значення у контексті репрезентованої теми. Макроекономічна значущість холдингів та своєрідність холдингових правовідносин вказує на об’єктивну потребу еволюційного переосмислення традиційного підходу до розуміння категорії “суб’єкт податкового права” та інституту платника податку. Глибокий аналіз міжнародної та вітчизняної практики податково-правового регулювання холдингів як високоорганізованої групи платників податків засвідчує потребу у визначенні місця холдингів, як суб’єкта податкового права та, як специфічного учасника податкових правовідносин. Холдинг є різновидом консолідованого платника, який у правовому розумінні – похідний від специфічної системи бухгалтерської звітності, що виправдовує своє існування у специфічній формі платника податку та учасника податкових правовідносин. |
| Description: | The thesis for the degree of Candidate of Science in specialty 12.00.07 "Administrative law and process, financial law, information law". – National University of Law Yaroslav Mudry, Ministry of Education and Science of Ukraine, Kharkiv, 2019. The dissertation is one of the first in Ukrainian legal science research devoted to the development of theoretical and practical provisions regarding the legal status of the holding within the tax law as a highly organized group of taxpayers. Based on the feasibility study, conclusions are drawn that have a scientific novelty and practical significance in the context of the presented topic. The development of legal formation of legal regulation of holding companies in Ukraine is described. Based on the analysis of normative material, the conclusion was made that there is no comprehensive and systematic approach to normalizing legal relationships in the context of holding companies and subsidiaries. A comparative analysis of the tax and commercial law cases showed the existence of a small level of inter-sectoral unification between the definitions of "holding company", "parent company", "subsidiary enterprise", and "related parties", but it was fairly stated that there was a conceptual distance of the indicated terms. The methods of moving significant volumes of capital by exploiting the features of corporate interconnections of the holding elements are shown. The geographical location of the holding structure and the legislative field of the incorporation countries of the holding company offers tax incentives for the transfer of profits in the form of dividends from equity participation in the authorized capital and the form of interest on debt obligations (the method of "thin capitalization"). However, it should be mentioned that today the realities of the world fiscal policy are aimed at the need for economic substantiation of investment in one or another jurisdiction, taking into account the features of the business model and business processes of the group of companies. A plurality of the parent (holding company) and subsidiaries are, in essence, an association of enterprises, however, the legislator did not ensure the existence of such structure in the proper organizational and legal form within the limits of commercial law. The tax legislation allows to overcome the conflict of laws of the economic law and to properly regulate the legal relations of the holding's existence as a complex structure on the basis of a internally organized group of taxpayers-legal entities. The holding is a type of consolidated taxpayer, which in legal terms - derived from a specific accounting system, justifying its existence in a specific form of taxpayer and a participant in tax relations. The concept of a consolidated taxpayer is a universal regulatory framework that will allow for the balance of public and private interests to be taken into account when regulating the tax status of a holding group while simultaneously consolidating the rights and obligations of the holding as a consolidated entity and the members of the holding as its constituent structural elements. It is proposed to supplement the article 14 of the Tax Code of Ukraine with the term "holding", which should be understood as a group of parent (holding) company and subsidiaries, which is based on the principles of legal, financial and organizational unity of the group members involved in the relationship of economic dependence in the form of participation in the authorized capital and / or corporate dominance in the management bodies due to the need to select holdings from the general circle of taxpayers, taking into account its features corporate structure and for the purpose of effective taxation of capital-intensive groups of taxpayers. The content of the above definition implies an interpretation of the principles of interconnection between the holding companies in the following sense: 1) legal unity should be understood as the mandatory percentage of property participation of the parent (holding company) in the authorized capital of subsidiaries; 2) the basis of financial unity involves general management of the sole economic policy of the holding group, which is carried out by the main parent company; 3) organizational unity involves related economic activity within the framework of a common process of management. The author proposes to supplement the Tax Code of Ukraine with Article 15-1 "Consolidated payer (group) of tax" and the corresponding normative wording of this norm. Macroeconomic significance of holdings and the specificity of holding relationships point to the need for an evolutionary rethinking of the traditional approach to understanding the category of "subject of law" and the taxpayer institution. A deep analysis of foreign and national tax and legal practices of holdings as a highly organized group of taxpayers testifies for the need to determine the place of holdings as a subject of tax law and as a specific participant in tax relations based on the consolidation of the tax liability of participants in holding education. The conclusion is grounded on the appropriateness of considering the holding as a full-fledged subject of tax law, despite the absence of the organizational and legal form of the holding as an association of enterprises, which does not exclude the possibility of positioning an organized group of parent and subsidiaries as a conditionally indivisible economic unit and proves the legal capacity of the holding both within the tax law and within the tax legal relationship. |
| URI: | https://dspace.nlu.edu.ua/handle/123456789/16876 |
| Appears in Collections: | 12.00.07 – Адміністративне право і процес; фінансове право; інформаційне право |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| Shulzhuk_2019.pdf | 221.53 kB | Adobe PDF |  View/Open |
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