STATUS OF THE TAXPAYER IN A TAX LEGAL MECHANISM
The aim of the article. The theoretical and legal bases of a taxpayer in the tax legal mechanism are considered. A comparative legal study of legal regulations that determine the place of the taxpayer in the tax legal mechanism is conducted, and on this basis, ways to improve domestic legislation in...
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| Format: | Article |
| Language: | English |
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Izdevnieciba “Baltija Publishing”
2018-09-01
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| Series: | Baltic Journal of Economic Studies |
| Subjects: | |
| Online Access: | http://www.baltijapublishing.lv/index.php/issue/article/view/519/pdf |
| _version_ | 1819280388934074368 |
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| author | Volodymyr Uvarov Dmytro Mirkovets Viktoriia Zarubei |
| author_facet | Volodymyr Uvarov Dmytro Mirkovets Viktoriia Zarubei |
| author_sort | Volodymyr Uvarov |
| collection | DOAJ |
| description | The aim of the article. The theoretical and legal bases of a taxpayer in the tax legal mechanism are considered. A comparative legal study of legal regulations that determine the place of the taxpayer in the tax legal mechanism is conducted, and on this basis, ways to improve domestic legislation in this sphere are determined. The subject of the study is the status of the taxpayer in the tax legal mechanism. Methodology. The research is based on the analysis of legal regulatory acts concerning the tax legal regulation in Ukraine. Based on the comparative legal method of research of certain provisions of Ukrainian legislation, the place of a taxpayer in the tax legal mechanism, as well as the application of positive foreign experience in this field, are determined. The results of the study revealed the need for a detailed study of defining taxpayers, taxable persons. Practical implications. The taxpayer is considered as the most significant element for the existence and development of tax relations. Moreover, the formation and development of compulsory tax payments, the integration of such payments into the tax systems of countries are analysed, which indicates the paramount importance of the taxpayer among any other elements of the tax legal mechanism. Relevance/originality. A comparative analysis of the taxpayer in the tax legal mechanism in foreign countries is the foundation for the improvement of most promising ways for the development of domestic legislation in this sphere. |
| first_indexed | 2024-12-24T00:43:01Z |
| format | Article |
| id | doaj.art-3dd9371f44fd4564a7e7c072d77d1fa5 |
| institution | Directory Open Access Journal |
| issn | 2256-0742 2256-0963 |
| language | English |
| last_indexed | 2024-12-24T00:43:01Z |
| publishDate | 2018-09-01 |
| publisher | Izdevnieciba “Baltija Publishing” |
| record_format | Article |
| series | Baltic Journal of Economic Studies |
| spelling | doaj.art-3dd9371f44fd4564a7e7c072d77d1fa52022-12-21T17:23:53ZengIzdevnieciba “Baltija Publishing”Baltic Journal of Economic Studies2256-07422256-09632018-09-014434635010.30525/2256-0742/2018-4-4-346-350STATUS OF THE TAXPAYER IN A TAX LEGAL MECHANISMVolodymyr UvarovDmytro MirkovetsViktoriia ZarubeiThe aim of the article. The theoretical and legal bases of a taxpayer in the tax legal mechanism are considered. A comparative legal study of legal regulations that determine the place of the taxpayer in the tax legal mechanism is conducted, and on this basis, ways to improve domestic legislation in this sphere are determined. The subject of the study is the status of the taxpayer in the tax legal mechanism. Methodology. The research is based on the analysis of legal regulatory acts concerning the tax legal regulation in Ukraine. Based on the comparative legal method of research of certain provisions of Ukrainian legislation, the place of a taxpayer in the tax legal mechanism, as well as the application of positive foreign experience in this field, are determined. The results of the study revealed the need for a detailed study of defining taxpayers, taxable persons. Practical implications. The taxpayer is considered as the most significant element for the existence and development of tax relations. Moreover, the formation and development of compulsory tax payments, the integration of such payments into the tax systems of countries are analysed, which indicates the paramount importance of the taxpayer among any other elements of the tax legal mechanism. Relevance/originality. A comparative analysis of the taxpayer in the tax legal mechanism in foreign countries is the foundation for the improvement of most promising ways for the development of domestic legislation in this sphere.http://www.baltijapublishing.lv/index.php/issue/article/view/519/pdftax legal mechanismtax legal relationssubject of tax legal relationstaxpayer |
| spellingShingle | Volodymyr Uvarov Dmytro Mirkovets Viktoriia Zarubei STATUS OF THE TAXPAYER IN A TAX LEGAL MECHANISM Baltic Journal of Economic Studies tax legal mechanism tax legal relations subject of tax legal relations taxpayer |
| title | STATUS OF THE TAXPAYER IN A TAX LEGAL MECHANISM |
| title_full | STATUS OF THE TAXPAYER IN A TAX LEGAL MECHANISM |
| title_fullStr | STATUS OF THE TAXPAYER IN A TAX LEGAL MECHANISM |
| title_full_unstemmed | STATUS OF THE TAXPAYER IN A TAX LEGAL MECHANISM |
| title_short | STATUS OF THE TAXPAYER IN A TAX LEGAL MECHANISM |
| title_sort | status of the taxpayer in a tax legal mechanism |
| topic | tax legal mechanism tax legal relations subject of tax legal relations taxpayer |
| url | http://www.baltijapublishing.lv/index.php/issue/article/view/519/pdf |
| work_keys_str_mv | AT volodymyruvarov statusofthetaxpayerinataxlegalmechanism AT dmytromirkovets statusofthetaxpayerinataxlegalmechanism AT viktoriiazarubei statusofthetaxpayerinataxlegalmechanism |