Публічно-владні послуги як адміністративно-правовий засіб забезпечення реалізації прав людини у відносинах між платниками податків та суб’єктами публічного адміністрування
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Дата
2023
Науковий керівник
Укладач
Редактор
Назва журналу
ISSN
E-ISSN
Назва тому
Видавець
Анотація
В статті були охарактеризовані публічно-владні послуги як адміністративно-правовий засіб забезпечення реалізації прав людини у відносинах між платниками
податків та суб’єктами публічного адміністрування. Встановлено, що дослідження
публічно-владних послуг як адміністративно-правових засобів забезпечення реалізації
прав людини у відносинах між платниками податків та суб’єктами публічного
адміністрування охоплюють собою сферу суспільних відносин, яка оминається з
різних об’єктивних і суб’єктивних причин як представниками адміністративного, так і
податкового права. Запропоновано публічно-владні послуги визначати як послуги, що
надаються суб’єктами публічного адміністрування з метою забезпечення прав, свобод
і охоронюваних законом інтересів осіб у публічно-правовій сфері. У зв’язку з тим, що
платник податків є учасником правовідносин з отримання публічно-владних послуг,
запропоновано цю групу відносин включити до предмету адміністративно-правового
регулювання, адже адміністративне право розглядає податкові органи як вид суб’єктів
публічного адміністрування. Якщо публічно-владні послуги розглядати як результат
діяльності суб’єктів публічного адміністрування у сфері реалізації прав і свобод громадян
в публічно-правовій сфері, то їх слід віднести до адміністративно-правових засобів, які
забезпечують реалізацію прав приватних осіб у публічно-правових відносинах.
In the article, public-authority services were characterized as an administrative-legal means of ensuring the realization of human rights in relations between taxpayers and subjects of public administration. It was found that the study of public-power services as administrativelegal means of ensuring the realization of human rights in relations between taxpayers and subjects of public administration emphasizes the need for significant changes in administrativelegal regulation, which in modern conditions is aimed at achieving the following tasks: 1) regulation of management activities in tax authorities; 2) introduction and regulation of democratic, transparent and civilized relations between tax authorities and taxpayers, taking into account the ideology that can be traced in the provisions of the Constitution of Ukraine – «the state’s service to human interests»; 3) ensuring the fullest possible implementation of human rights and freedoms in relations between taxpayers and subjects of public administration; 4) creation of effective and efficient protection of these rights and freedoms in case of their violation by public administration bodies, in particular, tax authorities. It has been established that the study of public-power services as administrative-legal means of ensuring the realization of human rights in relations between taxpayers and subjects of public administration covers the sphere of public relations, which is bypassed for various objective and subjective reasons as representatives of administrative, and tax law. It is proposed to define public-authority services as services provided by subjects of public administration with the aim of ensuring the rights, freedoms and legally protected interests of persons in the public-law sphere. In connection with the fact that the taxpayer is a participant in legal relations for obtaining public-authority services, it is proposed to include this group of relations in the subject of administrative-legal regulation, because administrative law considers tax authorities as a type of subjects of public administration. If public-authority services are considered as the result of the activities of public administration subjects in the sphere of realization of the rights and freedoms of citizens in the public-law sphere, then they should be classified as administrative-legal means that ensure the realization of the rights of private individuals in public-law relations.
In the article, public-authority services were characterized as an administrative-legal means of ensuring the realization of human rights in relations between taxpayers and subjects of public administration. It was found that the study of public-power services as administrativelegal means of ensuring the realization of human rights in relations between taxpayers and subjects of public administration emphasizes the need for significant changes in administrativelegal regulation, which in modern conditions is aimed at achieving the following tasks: 1) regulation of management activities in tax authorities; 2) introduction and regulation of democratic, transparent and civilized relations between tax authorities and taxpayers, taking into account the ideology that can be traced in the provisions of the Constitution of Ukraine – «the state’s service to human interests»; 3) ensuring the fullest possible implementation of human rights and freedoms in relations between taxpayers and subjects of public administration; 4) creation of effective and efficient protection of these rights and freedoms in case of their violation by public administration bodies, in particular, tax authorities. It has been established that the study of public-power services as administrative-legal means of ensuring the realization of human rights in relations between taxpayers and subjects of public administration covers the sphere of public relations, which is bypassed for various objective and subjective reasons as representatives of administrative, and tax law. It is proposed to define public-authority services as services provided by subjects of public administration with the aim of ensuring the rights, freedoms and legally protected interests of persons in the public-law sphere. In connection with the fact that the taxpayer is a participant in legal relations for obtaining public-authority services, it is proposed to include this group of relations in the subject of administrative-legal regulation, because administrative law considers tax authorities as a type of subjects of public administration. If public-authority services are considered as the result of the activities of public administration subjects in the sphere of realization of the rights and freedoms of citizens in the public-law sphere, then they should be classified as administrative-legal means that ensure the realization of the rights of private individuals in public-law relations.
Опис
Ключові слова
платники податків, публічне адміністрування, суб’єкти публічного адміністрування, публічно-владні послуги, адміністративні послуги, адміністративні процедури, адміністративно-правові засоби, інструменти публічного адміністрування, відносини між платниками податків та суб’єктами публічного адміністрування, taxpayers, public administration, subjects of public administration, publicpower services, administrative services, administrative procedures, administrative-legal means, instruments of public administration, relations between taxpayers and subjects of public administration
Бібліографічний опис
Правова держава = Сonstitutional State