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| DC Field | Value | Language |
|---|---|---|
| dc.contributor.author | Головашевич, О.О. | - |
| dc.date.accessioned | 2018-08-13T16:55:08Z | - |
| dc.date.available | 2018-08-13T16:55:08Z | - |
| dc.date.issued | 2014 | - |
| dc.identifier.citation | Головашевич О. О. Тенденції розвитку правового регулювання процедур визначення окремих елементів податку / О. О. Головашевич // Фінансове право. – Ірпінь. – 2014. – № 1. – С. 14–16. | uk_UA |
| dc.identifier.uri | http://nbuv.gov.ua/UJRN/Fp_2014_1_6 | - |
| dc.identifier.uri | https://dspace.nlu.edu.ua/handle/123456789/15019 | - |
| dc.description | The article describes the different approaches of the legislator regarding the definition of taxation object in taxation of individuals from the time Ukraine became independent until current time. Affected both general issues of legal regulation of the tax object, and some features, concerning the definition of certain types of individual’s income. Property tax is one of three basic elements of legal tax mechanism. It is the object of taxation combined with the tax rate determines the amount of tax debt. The importance of proper regulation procedures for determining the object of taxation is difficult to overestimate. Despite the fact that the definition of the object contained in the title of tax, often associated with it many challenges. This is due to the complex nature of this category. Ukrainian legislation does not contain a general, generic definition of the object of taxation. Instead, under a taxation refers to income (profit), value-added products (works, services), the cost of such products, special use of natural resources, property and other items specified by the legislation of Ukraine on taxation. In addition, we can say, that legislator describes object of taxation by transferring some of it kinds. This position of the legislator seems too narrow. It is logical to fix the generic term object of taxation rather than to transfer some, the most common types of objects. In addition, some types of taxation object is governed not only by the tax legislation. This is a category «property», which is defined by civil law. Considerable attention is given to the source of tax. It says that the theory of tax law at source refers to a resource tax, which is used for paying the tax. In some cases, the tax can completely coincide with the origin of the source of income (for example, the payment of corporate income tax). In this case, irrespective of the circumstances specified source tax payment should always be the payer’s net income or capital. For example, the payment of land tax are subject to the ownership of the land, the subject – specifically defined land, and the source can be either income from the use of this site, or funds derived from the sale of land or other property in person, or even other income payer taxes. In the latter case, one could argue that the source of payment of the tax is the capital of the taxpayer. | uk_UA |
| dc.description.abstract | У статті розглянуті різні підходи законодавця, що стосуються визначення об'єкта оподаткування при оподаткуванні фізичних осіб з моменту знаходження Україною незалежності по поточний час. Зачіпаються як загальні питання правового регулювання об'єкта оподаткування, так і деякі особливості визначення окремих видів доходу фізичних осіб. | uk_UA |
| dc.description.abstract | В статье рассмотрены различные подходы законодателя, касающиеся определения объекта налогообложения при налогообложении физических лиц с момента обретения Украиной независимости по настоящее время. Затрагиваются как общие вопросы правового регулирования объекта налогообложения, так и некоторые особенности определения отдельных видов дохода физических лиц. | - |
| dc.language.iso | other | uk_UA |
| dc.subject | об’єкт оподаткування | uk_UA |
| dc.subject | податковий обов’язок | uk_UA |
| dc.subject | податок | uk_UA |
| dc.subject | податок на доходи фізичних осіб | uk_UA |
| dc.subject | правовий механізм податку | uk_UA |
| dc.subject | представник платника податку | uk_UA |
| dc.subject | фізична особа | uk_UA |
| dc.subject | объект налогообложения | uk_UA |
| dc.subject | налоговая обязанность | uk_UA |
| dc.subject | налог | uk_UA |
| dc.subject | налог на доходы физических лиц | uk_UA |
| dc.subject | правовой механизм налога | uk_UA |
| dc.subject | представитель налогоплательщика | uk_UA |
| dc.subject | физическое лицо | uk_UA |
| dc.subject | tax object | uk_UA |
| dc.subject | tax duty | uk_UA |
| dc.subject | tax | uk_UA |
| dc.subject | income tax | uk_UA |
| dc.subject | duty | uk_UA |
| dc.subject | tax and legal mechanism | uk_UA |
| dc.subject | representative of taxpayer | uk_UA |
| dc.subject | individual | uk_UA |
| dc.title | Тенденції розвитку правового регулювання процедур визначення окремих елементів податку | uk_UA |
| dc.title.alternative | Тенденции развития правового регулирования процедур определения отдельных элементов налога | uk_UA |
| dc.title.alternative | Trends in the development of legal regulation of procedures for the determination of individual elements of the tax | uk_UA |
| dc.type | Article | uk_UA |
| Appears in Collections: | Наукові статті кафедри фінансового права | |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| Golovashevych_14-16.pdf | 945.98 kB | Adobe PDF |  View/Open |
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