Subjects of Tax Relations: Features of Legal Status and Classification

2019 ◽  
Vol 10 (7) ◽  
pp. 2024
Author(s):  
Liubov M. KАSIANENKO ◽  
Nataliа I. ATAMANCHUK ◽  
Olena O. BOIKO-SLOBOZHAN ◽  
Olena V. SHAKIROVA ◽  
Sergiy O. DANILOV
Keyword(s):  
Subject Matter ◽  
Legal Status ◽  
Scientific Research ◽  
Educational Process ◽  
Tax Law ◽  
Public Authorities ◽  
Legal Personality ◽  
Tax Legislation ◽  
The Subject

The relevance of the subject matter is conditioned upon the fact that nowadays, both tax law theory and the current tax legislation fail to provide a single, unified definition of the concept of ‘subject of tax relations’. Furthermore, there is no clear criteria for the division of subjects of tax relations into types, which makes it impossible to establish the exact scope of participants in tax relations, and to determine the level of their tax legal personality. The purpose of this paper is to determine the scope of participants in tax relations, to analyze and clarify the legal status of established subjects and determine the functions that they perform in tax legal relations, as well as, on the basis of the results obtained, to construct a detailed classification of subjects of tax relations. The key method of scientific research is the method of scientific modelling, because in this article, on the basis of the analysis of existing scientific positions and provisions of legislation, the authors build their own theoretical model of the subject matter, formulate a conceptual apparatus and offer their practical application. This paper examines the subjects of tax relations, examines their types, outlines the limits of their legal personality in tax relations. The analysis of national legislation and various scientific approaches provides for the classification of subjects of tax relations, the legal status and the role they play in the tax mechanism are determined. The paper develops proposals for practical content to improve the provisions of the Tax Code of Ukraine on subjects of tax relations, provides author's definitions of the concept of ‘subjects of tax relations’. The provisions, conclusions, proposals and recommendations formulated in this paper can be used in: lawmaking – to improve and adopt new regulations, to amend existing legislation, to adapt them to the best European and international models; the law enforcement – to improve tax relations with the participation of public authorities; scientific research – for further study of financial and legal issues of participation of public authorities in budget relations; educational process – when teaching the subjects ‘Financial Law’, ‘Tax Law’, ‘Administrative Law’, ‘Topical Problems of Financial Law of Ukraine’ and related training courses.  

Intersectional relations between executive law and civil law of Ukraine

2021 ◽  
pp. 169-175
Author(s):  
N. Sergiienko
Keyword(s):  
Legal Status ◽  
Mutual Influence ◽  
Civil Law ◽  
Scientific Research ◽  
Civil Code ◽  
Scientific Article ◽  
Executive Process ◽  
The Subject ◽  
Definition Of

The scientific article is devoted to analyze the intersectional relations between executive law of Ukraine and civil law of Ukraine. The classification of forms of intersectional relations, offered by M.Yu Chelyshev, was taken as the ground of theoretical and methodological base of scientific research the intersectional relations between executive law of Ukraine and civil law of Ukraine. Even though this scientist-lawyer researched the intersectional relations of civil law, grounding on the subject of his scientific researches, his classification is stated as universal and grounded enough and can be used for different legal researches. In the scientific article the intersectional relations between executive law of and civil law of Ukraine are discovered though direction as follows: 1) intersectional interaction between executive law of Ukraine and civil law of Ukraine (it represents by using in executive law definitions and constructions of civil law. As an example of definitions and constructions of civil law, that are used in executive law, can be stated the definition of agreement); 2) intersectional influence between executive law and civil law (it represents by mutual influence of compositions of executive law and civil law, especially norms and institutions. The bright example of that mutual influence is the legal status of some kinds of property on the context of forfeiture the property – some kinds of property are out of forfeiture in the executive process, despite that property are out of turnover restrictions); 4) intersectional legal and collision regulation (it represents by direct and indirect mutual renvois between civil legislation and executive legislation. As an example can be used the direct renvoi to art. 28 of The Civil Code of Ukraine from subpar. 5 par. 2 sec. III of The Instruction of Compulsory Execution Organization, approved by The Ministry of Justice of Ukraine from 02.04.2012 under № 512/5).

scholarly journals Legal grounds of the activity of the Central Committee on Prisoners of War and Refugees (1918-1919)

2020 ◽  
pp. 239-248
Author(s):  
Mikhail Aleksandrovich Zasypkin
Keyword(s):  
Legal Status ◽  
Central Committee ◽  
Legal Regulation ◽  
Prisoners Of War ◽  
Educational Process ◽  
Historical Knowledge ◽  
Foreign Intervention ◽  
The Subject ◽  
Legal Grounds

The subject of this research is the system and types of normative legal acts that regulate the establishment and activity of the Central Committee on Prisoners of War and Refugees as a part  of the Council of People’s Commissars on War Affairs of the RSFSR prior to being assigned to People's Commissariat for Interior Affairs of the RSFSR in May 1919. The establishment of migration authorities took place in the objectively severe conditions of civil war and foreign intervention, which affected their legal status. The scientific novelty of this work consists in provision of classification of legal acts in accordance with the legal force, subjects of compliance, content area, and the nature of regulations contained therein. The conducted research demonstrates that the formation of grounds of legal regulation of the activity of the Central Committee on Prisoners of War and Refugees tool place simultaneously with the establishment and development of the Soviet law as a new historical type of law, and these grounds are its constitute elements. The obtained results significantly broaden our historical knowledge, allow rationalizing experience of the past and implementing it in the educational process along with the current practice aimed at improvement of organization and activity of migration authorities.

The Concepts of Legal Status of the Permanent Establishment in the Era of Digital Economy

2019 ◽  
pp. 2079-2090
Author(s):  
Karina A. Ponomareva
Keyword(s):  
Comparative Analysis ◽  
Legal Status ◽  
Digital Economy ◽  
Tax Law ◽  
Traditional Concept ◽  
Tax Legislation ◽  
Permanent Establishment ◽  
Physical Presence ◽  
The Subject ◽  
Traditional Approaches

The purpose of the article is to identify the key features of the proposals to modify the concept of permanent establishment in digital economy, as well as their differences from the traditional concept of permanent establishment. The subject of the study is a comparative analysis of the concepts of digital presence, aimed at finding new factors for the distribution of tax revenues between the states in which digital enterprises operate. The development of the digital economy necessitates the revision of traditional approaches to the taxation of permanent establishment in the doctrine of tax law and in tax legislation. The article considers doctrinal approaches to the concept of permanent establishment in the digital economy, as well as the proposals of the OECD and the European Commission. The core of the debate is the question of whether the classical concept of permanent establishment remains a basis for source taxation for multinational digital enterprises. A comparative analysis of international and European practice shows that the concept of permanent establishment is based on the minimum level of presence of a non-resident in the country required for taxation. This is due to the fact that the main feature of the functioning of digital enterprises, important for tax law, is the absence of the need for their physical presence in the state

Science and common sense in the study of international politics

1984 ◽  
Vol 10 (1) ◽  
pp. 19-39
Author(s):  
Roger D. Spegele
Keyword(s):  
Social Sciences ◽  
Common Sense ◽  
Subject Matter ◽  
International Politics ◽  
Scientific Research ◽  
Natural Sciences ◽  
Mind And Body ◽  
History Of ◽  
The Subject ◽  
Humean View

The history of recent efforts to establish a science of international politics may be usefully viewed as elaborate glosses on David Hume's powerful philosophical programme for resolving, reconciling or dissolving a variety of perspicuous dualities: the external and the internal, mind and body, reason and experience. Philosophers and historians of ideas still dispute the extent to which Hume succeeded but if one is to judge by the two leading ‘scientific’ research programmes1 for international politics—inductivism and naive falsificationism —these dualities are as unresolved as ever, with fatal consequences for the thesis of the unity of the sciences. For the failure to reconcile or otherwise dissolve such divisions shows that, on the Humean view, there is at least one difference between the physical (or natural) sciences. and the moral (or social) sciences: namely, that while the latter bear on the internal and external, the former are concerned primarily with the external. How much this difference matters and how the issue is avoided by the proponents of inductivism and naïve falsification is the subject matter of this paper.

Cryptocurrency as an object of tax law: practice of political application and legal regulation

2020 ◽  
pp. 24-30
Author(s):  
Dmytro Kobylnik ◽  
Anton Burchak
Keyword(s):  
Legal Status ◽  
Value Added ◽  
Legal Regulation ◽  
Control Measures ◽  
Tax Law ◽  
Scientific Article ◽  
Main Body ◽  
Foreign Experience ◽  
Tax Legislation ◽  
Legal Nature

Problem setting. The work is devoted to the study of the legal status of cryptocurrency as an object of taxation. The legal status of cryptocurrency in legal relations between tax authorities and individuals or legal entities is an urgent problem, since there is only a small number of works on this issue. Of particular note is the study of international experience in taxation of cryptocurrency transactions, as well as an analysis of the most relevant proposals for amending national legislation in order to establish the legal status of cryptocurrency and transactions related to cryptocurrency as an object of tax legal relations. Analysis of recent researches and publications. Despite the great relevance of this topic, in the modern science of tax law there are no fundamental scientific works and studies on the problems of taxation of cryptocurrency and cryptocurrency transactions. Target of research. The purpose of the scientific article is to conduct research on the legal nature of cryptocurrency, as well as the disclosure of theoretical, practical problems and features of legal regulation of cryptocurrency and operations related to the use of cryptocurrency in modern tax law. Article’s main body. The article deals with the legal nature of transactions connected with the use of the cryptocurrency as an object of tax relations. The issues of the possibility of attributing income, as well as profits from cryptocurrency transactions to the objects of taxation of personal income tax, profit tax, and value-added tax, are disclosed in accordance with the current tax legislation. The following conclusions have been drawn: it is impossible to impose the relevant taxes on income and profits from transactions with the cryptocurrency; there is a conflict in the current legislation, according to which the proceeds from transactions with cryptocurrency may be subject to the Law ‘On Prevention and Counteraction to Legalization (Laundering) of the Proceeds from Crime or Terrorism Financing, as Well as Financing Proliferation of Weapons of Mass Destruction’ In addition, foreign experience of legal regulation of transactions with cryptocurrency in tax legislation in such economically developed countries as the USA, Great Britain, Canada, Germany, Switzerland, etc. has been analyzed. It has been established that nowadays, in world practice, there is no unambiguous approach to the tax regulation and taxation of cryptocurrency transactions. So, in some countries, the income from operations with cryptocurrency is taxable, while in others cryptocurrency transactions do not belong to objects of taxation. Conclusions and prospects for the development. As a result, the author presents her own proposals on amending the tax legislation aimed at determining the legal status of cryptocurrency transactions in tax law. The article is devoted to the legal nature of transactions related to the use of cryptocurrency as an object of tax relations. Foreign experience of taxation of operations with the cryptocurrency is analyzed. The author considers current proposals for amending the tax legislation of Ukraine, who’s the purpose of which is to determine the legal status and control measures for compliance with tax legislation in the implementation of cryptocurrency transactions in tax law.

Part VI The Law of Property, 29 The Distinction Between Movables and Immovables

2017 ◽  
Author(s):  
Torremans Paul
Keyword(s):  
International Law ◽  
Legal System ◽  
Subject Matter ◽  
Private International Law ◽  
The Subject ◽  
The Law

This chapter examines the distinction between movables and immovables under English private international law. The first task of the court in a private international law case when required to rule on the question of a proprietary or possessory nature is to decide whether the item of property in dispute is movable or immovable. The legal system that will be applicable to the case depends on this preliminary decision. This chapter first considers the classification of the subject matter of ownership into movables and immovables by the law of the situs before looking at some examples relating to mortgages, trusts for sale, and annuities. It also discusses the relevance of the distinction between realty and personalty and concludes by explaining the distinction between tangible and intangible movables.

scholarly journals The concept of a certain forensic technique and its types

2018 ◽  
Vol 83 (4) ◽  
pp. 38-45
Author(s):  
S. O. Knizhenko
Keyword(s):  
Forensic Science ◽  
Judicial Review ◽  
Subject Matter ◽  
Current Development ◽  
Criminal Proceedings ◽  
The Subject ◽  
Contemporary Development ◽  
Scientific Ideas ◽  
Group Species

The forensic technique is one of the sections of forensic science which task is to develop recommendations for the effective investigation of certain types of crimes. Nowadays there is no consensus among scholars about the concept of a certain forensic technique, its types, structure and tasks. The objective of the work is to determine the concept of a certain forensic technique and its types, taking into account the contemporary development of scientific ideas about criminalistics. The author of the article has revealed the modern tasks of a certain forensic technique, has determined the sphere of distribution of forensic recommendations. The classification of methods of investigation of certain types of crimes has been offered taking into account the taxonomy, which will lead the construction, implementation of new and modernization of existing forensic techniques to a new level. It has been noted that the current development of criminalistics leads to the need to apply forensic recommendations both at the stage of pre-trial investigation, and during the judicial review of criminal proceedings. In this regard, one of the tasks of a certain forensic technique is the development of methodological recommendations not only for investigators, but also for prosecutors, judges. A certain forensic technique in the opinion of the author is the system of typed criminalistic recommendations in a certain form stipulated by investigative (court) situations and by the subject matter of proving regarding the most appropriate complexes of procedural actions, operative and search activities and tactical operations, their combination with the use of technical and forensic means and tactical methods according to the type of crimes aimed at the effective detection, consolidation, evaluation and use of evidence in criminal proceedings. Types of certain forensic techniques are allocated on various features, which take into account both criminal and criminalistic criteria and make up the following levels: group, species, generic, intergeneric (complex).

scholarly journals Enterprise in the Country Areas of Lower Silesiain the Condition of Market Competition

Equilibrium ◽  
2009 ◽  
Vol 2 (1) ◽  
pp. 83-92
Author(s):  
Irena Kropsz
Keyword(s):  
Subject Matter ◽  
Market Competition ◽  
Enterprise Development ◽  
Essential Condition ◽  
Profound Knowledge ◽  
The Subject ◽  
Lower Silesia

The aim behind the search of the new possibilities of development of enterprise is to match the market competition and lead an effective promotion of products. The essential condition is also a profound knowledge of the market on which a particular company operates. The study relates to the analyses of 200 companies working in the country areas of the Lower Silesian province. The subject matter of the analyses concerned the ways of competing and the form of promotion; additionally, the researchers identified the kind of the market on which activities are lead, and their main recipients; moreover, the competition of different firms was estimated and the classification of barriers of enterprise development in Lower Silesia was carried out.

scholarly journals Facilitating effective student learning on subject matter “Simple colloids” through demonstrative educational videos

2021 ◽  
Vol 11 (1) ◽  
pp. 4
Author(s):  
Anna Thysiadou ◽  
Vasiliki Gaki
Keyword(s):  
Learning Environment ◽  
Student Learning ◽  
Subject Matter ◽  
New Technologies ◽  
Educational Process ◽  
Experiential Approach ◽  
The Subject ◽  
Educational Videos ◽  
Chemistry Module

The introduction of the computer into the educational process is a fact. The educational use of new technologies creates a new, more appealing and enjoyable learning environment. The introduction of new technologies into school differentiates the role of the professor by giving him/her a guiding character in a process of experiential approach to knowledge. In the present paper a proposal for the teaching of the chemistry module “Simple Colloids” is presented, with the contribution of video recorded educational experiments. Complete experiments on the subject of “Simple Colloids” and their properties are presented, aiming at familiarizing students with this theory.

scholarly journals Written Explanations of the Russian Tax Law

2019 ◽  
pp. 145-154
Author(s):  
Igor Dement’ev
Keyword(s):  
Legal Status ◽  
Functional Method ◽  
Theoretical Description ◽  
Tax Law ◽  
Instrumental Approach ◽  
Scientific Methods ◽  
Tax Legislation ◽  
New Knowledge ◽  
Definition Of ◽  
Written Explanations

The article is devoted to the theoretical description of the interpretation of the norms of the tax law and the definition of the legal status of written explanations of the tax legislation, their place in the mechanism of legal tax regulation. The purpose of the article is to confirm or refute the following hypothesis: written explanations of the tax legislation – an act of official interpretation of the norms of the tax law and mandatory for subjects of tax law enforcement. Methods: the methodological basis of the study was a set of methods of scientific knowledge. Genera l scientific (dia lectics, ana lysis and synthesis, abstraction and concretisation) and private scientific methods of research (formal-legal, comparative-legal, technical-legal) were used. To obtain new knowledge, the author also used the systemic and instrumental approach, empirical methods of description, comparison; methods of analogy, abstraction and the structural-functional method.

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