Податкові правовідносини і відносини адміністративних зобов’язань: доктринальні питання зв’язку та взаємоузгодження
Альтернативна назва
Tax legal relations and relations of administrative obligations: doctrinal issues of relationship and mutual alignment
Ескіз недоступний
Дата
2025
Науковий керівник
Укладач
Редактор
Назва журналу
ISSN
2411-2054
E-ISSN
Назва тому
Видавець
Гельветика
Анотація
У статті здійснено теоретичний аналіз підстав та обґрунтування можливості трансформації державно-владної діяльності з упорядкування суспільних відносин у виконавчо-розпорядчий спосіб із державно-управлінських засад на публічно- адміністративні. Наголошено, що, попри наявність окремих теоретичних напрацювань, на сьогодні відчувається брак комплексних досліджень, які б розглядали податкові правовідносини саме як відносини адміністративних зобов’язань, що унеможливлює відповідні трансформації чинного податкового законодавства, де органи адміністрування податків, виконуючи роль органу публічно-сервісного обслуговування платників податків, повинні стати органами забезпечення належного виконання приватними особами їх податкового обов’язку. Це зумовлює потребу в подальшому системному осмисленні категорії «адміністративні зобов’язання» в податковому праві з урахуванням нових викликів і завдань правової реальності в Україні. Критичному аналізу були піддані підстави визначення переваг публічного адміністрування перед державним управлінням, а також проаналізовано публічні правовідносини з огляду можливості їх розуміння як відносин адміністративних зобов’язань. Податкові правовідносини досліджено як двосторонній юридичний зв’язок адміністративно-зобов’язального характеру. Обґрунтовано необхідність подальшої розробки та впровадження публічно- адміністративних і зобов’язальних засад у практику вдосконалення правового регулювання відносин оподаткування.
The article provides a theoretical analysis of the grounds and justification for the possibility of transforming state and government activities from regulating social relations in an executive and administrative manner from state and administrative principles to public and administrative ones. It is emphasized that despite the existence of certain theoretical developments, today there is a lack of comprehensive research that would consider tax legal relations, namely as relations of administrative obligations, which makes it impossible to make appropriate transformations of the current tax legislation, where tax administration bodies, performing the role of a public service body for taxpayers, should become bodies ensuring the proper fulfillment of their tax obligations by private individuals. This necessitates further systematic understanding of the category of “administrative obligations” in tax law, taking into account new challenges and tasks of the legal reality in Ukraine. The grounds for determining the advantages of public administration over state administration were subjected to critical analysis, and public legal relations were also analyzed from the perspective of their understanding as relations of administrative obligations. Tax legal relations were studied as a bilateral legal relationship of an administrative-obligatory nature. It was proved that public administration bodies that implement state policy on the collection and collection of taxes and other mandatory payments of a fiscal nature have not so much the status of a managed participant in tax legal relations as an obligated one, since it is precisely on the proper fulfillment by these bodies of their purpose, defined by administrative and tax legislation, that the taxpayer’s ability to fulfill his tax obligation properly depends. It is concluded that Public Administration should be considered as a category similar to public administration, with adjustments towards democratic, public service and people-oriented principles, where public authorities, in order to perform the functions and tasks of the state, through executive and administrative activities of a law enforcement nature, create conditions for the practical implementation of the provisions of the law in specific legal relations. The need for further development and implementation of public administrative and binding principles in the practice of improving the legal regulation of taxation relations is substantiated.
The article provides a theoretical analysis of the grounds and justification for the possibility of transforming state and government activities from regulating social relations in an executive and administrative manner from state and administrative principles to public and administrative ones. It is emphasized that despite the existence of certain theoretical developments, today there is a lack of comprehensive research that would consider tax legal relations, namely as relations of administrative obligations, which makes it impossible to make appropriate transformations of the current tax legislation, where tax administration bodies, performing the role of a public service body for taxpayers, should become bodies ensuring the proper fulfillment of their tax obligations by private individuals. This necessitates further systematic understanding of the category of “administrative obligations” in tax law, taking into account new challenges and tasks of the legal reality in Ukraine. The grounds for determining the advantages of public administration over state administration were subjected to critical analysis, and public legal relations were also analyzed from the perspective of their understanding as relations of administrative obligations. Tax legal relations were studied as a bilateral legal relationship of an administrative-obligatory nature. It was proved that public administration bodies that implement state policy on the collection and collection of taxes and other mandatory payments of a fiscal nature have not so much the status of a managed participant in tax legal relations as an obligated one, since it is precisely on the proper fulfillment by these bodies of their purpose, defined by administrative and tax legislation, that the taxpayer’s ability to fulfill his tax obligation properly depends. It is concluded that Public Administration should be considered as a category similar to public administration, with adjustments towards democratic, public service and people-oriented principles, where public authorities, in order to perform the functions and tasks of the state, through executive and administrative activities of a law enforcement nature, create conditions for the practical implementation of the provisions of the law in specific legal relations. The need for further development and implementation of public administrative and binding principles in the practice of improving the legal regulation of taxation relations is substantiated.
Опис
Ключові слова
публічне адміністрування, виконавчо-розпорядча діяльність, державне управління, виконавча влада, податки, збори, платежі фіскального характеру, адміністративні зобов’язання, податкові правовідносини, адміністративні правовідносини, public administration, executive and administrative activities, executive power, taxes, fees, fiscal payments, administrative obligations, tax legal relations, administrative legal relations
Бібліографічний опис
Білик П. П. Податкові правовідносини і відносини адміністративних зобов’язань: доктринальні питання зв’язку та взаємоузгодження. Правова держава. 2025. Вип. 60. С. 17–25.
УДК
342.9:347.73