Methods of Administrative and Legal Protection of Tax Relations: Theoretical and Legal Study

The author of the article has provided the results of the analysis of the methods of administrative and legal protection taking into account the changes within the relations between public administration and taxpayers and the course chosen by the state for liberalization of tax relations. The place of the concept of the methods of administrative and legal protection in the term system of the science of administrative law and their dialectical relations with the methods of public administration and administrative activity has been established. The author has indicated generic and specific features of the methods of administrative and legal protection of tax relations, where the latter will depend on the peculiarities of the means and methods of influence used by the public administration for the purpose of exercising security functions. The system of methods of administrative and legal protection of tax relations has been offered to form from three elements: general methods of administrative activity (persuasion and coercion), service tools of influence (provision of administrative services, creation of electronic services and publication of open data sets) and organizational methods. The expediency of distinguishing service means of influence into a separate group of methods of administrative and legal protection has been proved. It is conditioned by their special functional purpose – creation of conditions for independent prevention of possible breach of protected relations by the taxpayer. The role and correlation of persuasion and coercion in the system of methods of administrative and legal protection of tax relations have been clarified. Despite the presented importance of the persuasion within the relationship between the controlling agencies and the taxpayers, it has been stated that state coercion remains the main mean of administrative and legal protection of tax relations. Particular attention has been paid on the need to reconsider the correlation of tax and administrative coercion within tax relations. It has been proved that the basis of their delimitation should be not the branch of legislation, where the authority to apply the appropriate measure is assigned, but the essential criterion and the subject matter of regulation (influence) – relations arising from incomplete calculation and late and incomplete payment of taxes and fees, or relationships related to the organization and enforcement of tax responsibilities and the proper exercise by the supervisory authorities of their powers. It has been emphasized that tax coercion, unlike administrative, performs both punitive and compensatory functions.

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ULOGA I ZNAČAJ JAVNIH POLITIKA U FUNKCIONISANjU UPRAVE

USKLAĐIVANjE pravnog sistema Srbije sa standardima Evropske unije: Knj.9 ◽

10.46793/upssix.215v ◽

2021 ◽

pp. 215-224

Author(s):

Dejan Vučinić ◽

Keyword(s):

Public Administration ◽

Social Life ◽

Public Policies ◽

Policy Makers ◽

The Public ◽

Public Administration Reform ◽

Policy Making Process ◽

Common Goals ◽

The Subject ◽

The Relationship

Public policies as a means by which public action is directed and common goals are achieved have long been the subject of study of foreign legal science. In Serbia, public policies have gained more significant affirmation in recent years, especially in the context of public administration and public administration reform. Public policies are studied from the aspect of different sciences, political, organizational, but having in mind that public policies are especially related to the activities of the administration, it is the subject of interest of legal sciences, more precisely the science of administration. The state ensures the implementation of public policies in various areas of social life (health, education, environmental protection, etc.), bearing in mind that it has the necessary capacities and organization, through its administrative apparatus. The aim of this paper is a deeper understanding of the policy-making process, their role in achieving the public interest, the process of implementation and evaluation of public policy effects, as well as the relationship and relations that public policies have with government and public administration, both from the perspective of policy makers and and from the aspect of directing the work of public administration.

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Implementation of Registration Actions as Manifestation of the Legal Form of Public Administration

Bulletin of Kharkiv National University of Internal Affairs ◽

10.32631/v.2020.2.21 ◽

2020 ◽

Vol 89 (2) ◽

pp. 227-238

Author(s):

V. I. Teremetskyi ◽

Y. V. Zhuravel

Keyword(s):

Public Administration ◽

Legal Protection ◽

Point Of View ◽

Legal Form ◽

Administrative Services ◽

Legal Personality ◽

Stage Of Development ◽

Legal Nature ◽

The Subject ◽

Legal Forms

The issue of carrying out registration actions as a manifestation of the legal form of public administration at the present stage of development of national practice has been analyzed. The level of scientific developments in this area has been clarified and the lack of a unified approach to determining the implementation of registration actions in the context of the realization of legal forms by public administration entities has been emphasized, which leads to difficulties in law-enforcement. It has been concluded that the implementation of registration actions as a manifestation of the legal form of public administration involves official recognition of a certain fact by the state certifying that has legal consequences, and / or in order to ensure the exercise of certain rights by individuals. It has been found out that the result of these actions is the act – the expression of the will of the subject of public administration (decision) or registration actions. It has been substantiated that legal and preventive control is carried out during registration actions, where the subject of public administration has the right to check the scope of legal personality and their behavior of the subjects who applied for registration actions. The implementation of registration actions in the context of providing administrative services with different content and public legal nature has been studied. The issues of the nature of legal relations formed during the implementation of registration actions between the recipients of relevant administrative services and public administration entities have been studied. The author has emphasized problematic issues of delimitation of jurisdictions during the resolution of disputes by courts, which arise during the provision of administrative services for the implementation of registration actions. It has been concluded that relations arising during the implementation of registration actions between the subjects of public administration from the point of view of legal protection of the recipient of the relevant administrative service, may be of private or public legal nature.

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FORMS OF ADMINISTRATIVE ACTIVITY OF PUBLIC ADMINISTRATION IN THE MECHANISM OF ADMINISTRATIVE LEGAL PROTECTION

Actual problems of native jurisprudence ◽

10.15421/391970 ◽

2019 ◽

pp. 123-127

Author(s):

O. M. Pravotorova

Keyword(s):

Property Rights ◽

Public Relations ◽

Public Administration ◽

Legal Protection ◽

Administrative Law ◽

Administrative Services ◽

The Public ◽

Mandatory Rules ◽

Legitimate Interests ◽

Legal Entities

Determined that the administrative-legal protection is an institution of administrative law, which consists of uniform rules of administrative law, whose legal influence is directed at the prevention of offenses (crime prevention) and the restoration of violated rights, freedoms and legitimate interests of individuals and legal entities through administrative tools: forms of administrative activity of public administration, administrative coercion and administrative procedures. It is determined that forms of administrative activity of public administration in the field of administrative and legal protection is a classic expression of their administrative activity in the implementation of executive and administrative activities and the provision of administrative services in order to restore or prevent violation of the rights, freedoms or legitimate interests of individuals and legal entities. At the same time, public administration entities can use the entire arsenal of forms of administration of public relations by public administration, namely the issuance of regulatory and individual administrative acts, the implementation of other legally significant actions and logistical operations. It has been found out that logistical operations to maintain and use public registers of property rights by the public administration provide for the prevention of most property rights violations, and restore the infringed property rights through the decisions of certain administrative commissions. It is emphasized that the instruments of public administrative activity include normative acts of public administration, administrative discretion in the activities of public administration and e-government. Public administration regulations differ from other acts in that they establish, modify or repeal rules of law - mandatory rules of conduct established and protected by the state. In performing its functions, the public administration in the exercise of administrative and legal protection has the opportunity to use all the most common forms of administration of public relations by the public administration, in particular, such as the issuance of regulatory and individual administrative acts, the implementation of other legally significant actions, logistical operations, etc.

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SUBJECTS AND OBJECTS OF PUBLIC MARKETING

UKRAINIAN ASSEMBLY OF DOCTORS OF SCIENCES IN PUBLIC ADMINISTRATION ◽

10.31618/vadnd.v1i12.67 ◽

2018 ◽

Vol 1 (12) ◽

pp. 260-270

Author(s):

Yevgeny Victorovich Romat ◽

Yury Volodimirovich Havrilechko

Keyword(s):

Public Administration ◽

Municipal Government ◽

Executive Power ◽

Marketing Concept ◽

Public Authorities ◽

Public Marketing ◽

The Public ◽

State Management ◽

Management Concepts ◽

The Subject

The article is devoted to research of theoretical problems of the concepts of the subject and object of public marketing. The definitions of these concepts are considered in the article, the evolution of their development is studied. The article provides an analysis of the main approaches to the notion of subjects and objects of public marketing, their relationship and role in the processes of public marketing. The authors proposes concrete approaches to their systematization. These approaches allow us to identify specific types of public marketing and their main characteristics. Relying on the analysis of the concept of “subject of public (state) management”, it is concluded that as bodies of state marketing, most often act as executive bodies of state power. In this case, the following levels of marketing subjects in the system of public administration are allocated: the highest level of executive power; Branch central bodies of executive power; Local government bodies; Separate government agencies. It is noted that the diversity of subjects of public marketing is explained, first of all, by the dependence on the tasks of the state and municipal government, the possibilities of introducing the marketing concept of these subjects and certain characteristics of the said objects of state marketing. It is noted that the concept of “subject of public marketing” is not always the identical notion of “subject of public administration”. First, not all public authorities are subjects of state marketing. In some cases, this is not appropriate, for example, in the activities of the Ministry of Defense of Ukraine or the Ministry of Internal Affairs of Ukraine. Secondly, state marketing is just one of many alternative management concepts, which is not always the most effective in the public administration system.

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MEASURES FOR PREVENTION OF CORRUPTION IN PUBLIC ADMINISTRATION IN R. MACEDONIA

Knowledge International Journal ◽

10.35120/kij28061919t ◽

2018 ◽

Vol 28 (6) ◽

pp. 1919-1923

Author(s):

Tatijana Ashtalkoska-Baloska ◽

Aleksandra Srbinovska-Doncevsk

Keyword(s):

Public Sector ◽

Public Administration ◽

Legal Protection ◽

The Public ◽

Republic Of Macedonia ◽

Modest Contribution ◽

Serious Crime ◽

New Strategy ◽

Main Motive ◽

The Republic

A number of abuses of power and position, daily committed for acquisition of unlawful profit, beyond of permitted and envisaged legal jobs, starting from the lowest level, to the so-called, daily corruption, which most often is related to existential needs and it acts harmless, not even grow into another form, to one that uses such profits as the main motive for generating huge illegal gains for a longer period of time, by exploiting and abusing high social position, corruption in public sector, but today already in private sector too, are part of corruption in the broadest sense, embracing all its forms, those who do not enter in zone of punishment and those who means committing of serious crime. It has many forms, but due to focusing on a particular problem, as a better way to contribute a solution, this paper will focus on the analysis of corruption in the public administration in the Republic of Macedonia, and finding measures for its prevention and reduction, which we hope will give a modest contribution to its real legal protection, not only in declarative efforts in some new strategy for its prevention and suppression.

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Administrative elites and the crisis: what lies ahead for the senior civil service in Greece?

International Review of Administrative Sciences ◽

10.1177/0020852314533453 ◽

2014 ◽

Vol 80 (4) ◽

pp. 709-725 ◽

Cited By ~ 4

Author(s):

Calliope Spanou

Keyword(s):

Public Administration ◽

Economic Crisis ◽

Civil Service ◽

Civil Service Reform ◽

The Public ◽

Administrative Elites ◽

The Impact ◽

The Relationship

The nature of the relationship between the public administration and politics and the subsequent role of the administration appear to be incompatible with the emergence of an administrative elite. After analysing the reasons for this incompatibility, the article explores the impact of the measures taken in the wake of the economic crisis on the civil service and its reform, and also the prospects for the development of a senior civil service. The key, and also the challenge, to any change in this direction remains the rebalancing of the relationship between the public administration and politics. Points for practitioners What might interest practitioners is the issue of the conditions of effectiveness of civil service reform in times of economic crisis and significant pressure.

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Związek publicznej obecności Kościoła w Polsce z preferencjami wyborczymi elektoratu w 2011 roku

Annales Universitatis Paedagogicae Cracoviensis. Studia Politologica ◽

10.24917/10.24917/20813333.23.6 ◽

1970 ◽

Vol 23 (301) ◽

pp. 72-92

Author(s):

Karolina Dłuska

Keyword(s):

Public Space ◽

Catholic Church ◽

Public Television ◽

The Public ◽

The Subject ◽

The Individual ◽

The Military ◽

Religious Nature ◽

The Relationship ◽

The Catholic Church

The author of the article tries to indicate the relationship between the perceived presence of the Catholic Church in public life and the election preferences of Poles. The subject of the research here is the parliamentary elections in Poland in 2011 in the context of the perception by the electorate of the individual parties of the public presence of the Catholic Church in the selected aspects. Among them, the author points to: the issue of crosses and other religious symbols in public space, including the issue of a cross in the Sejm meeting room. She also recalls such matters as: religion lessons in schools, the religious nature of the military oath, priests appearing on public television, the Church taking a stand on laws passed by the Sejm and priests telling people how to vote in elections. The presented analysis is based on the results of the Polish General Election Study 2011.

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Influence of digitalization on the public policy forming in Ukraine

Democratic governance ◽

10.33990/2070-4038.26.2020.228507 ◽

2021 ◽

Author(s):

N. Kalashnyk

Keyword(s):

Public Policy ◽

Public Administration ◽

Digital Technologies ◽

The State ◽

Digital Society ◽

Administrative Services ◽

The Public ◽

Digital Space ◽

Technical Literacy ◽

Ukrainian Society

Problem setting. The COVID-19 pandemic, global quarantine, quarantine restrictions created the conditions for society to react quickly. Digital technologies are now being used more intensively, and the public administration sector is no exception. At the same time, the country's development requires systematic strategic and tactical decisions that will accelerate the introduction of modern digital technologies in all spheres of Ukrainian society, also forming and implementation of public policy at various levels of government. The analysis of recent researches and publications. Problems of digital society are studied by such Ukrainian scientists as O. Klepanchuk, O. Petryk, S. Lisovsky, S. Romanyuk, L. Rudenko (the emphasis – achieving by Ukraine the goals of sustainable development, where the development of the digital society is considered as one of the tools); issues of implementation of e-government and e-democracy are studied by A. Emelyanova, S. Loboyko, O. Maevska, A. Semenchenko, V. Dreshpak; research on the implementation of public policy in a particular area, including in the field of justice and the provision of administrative services, are among the research interests of Y. Starylov, J. Sobko, I. Markvych and others. Among foreign researchers, these issues are being investigated by C. Emmanuelli, N. Jain, N. Maechler, D. Malfara etc. Highlighting previously unsettled parts of the general problem: the main contradictions, trends, problems and prospects for the provision of digital public services, based on the conditions created by the COVID-19 pandemic, namely – the application of quarantine restrictions; influence of digitalization on the public policy forming in Ukraine. Paper main body. The article analyzes the problems inherent in modern Ukrainian society in connection with the rapid digitalization processes, that have taken place over the past year. The influence of digitalization on the forming and implementation of public policy is considered on the example of the activity of the Ministry of justice of Ukraine. Based on the results of a survey of civil servants and local government officials conducted by the author, the main trends, problems and prospects for providing public services online are identified. 2020 turned out to be the crisis year for all mankind on the one hand, and on the other hand – it encouraged the rapid development of certain industries, including the field of digital transformation. In public administration, this has been embodied in promoting the use of digital services and governance platforms. In the direction of forming and implementation of justice state policy main efforts are aimed at building online interaction between citizens and the state, reducing the number of paper documents, more efficient administration of open state registers, ensuring control at each step of citizens' appeals, reducing corruption risks. minimization of the human factor in the processes of providing administrative services. The author conducted the survey among students of the Lviv Regional Institute for Public Administration of the National Academy for Public Administration under the President of Ukraine on the provision of administrative services online. 66 applicants from eight regions of Ukraine were involved in the survey. The question was asked: what hinders the development of administrative services online? Among the answers, the most common are (in order from most popular to least): low technical literacy of service consumers; technical unpreparedness of networks; unpreparedness of the citizens; unpreparedness of officials; insecurity of the information processed; lack of habit to use online; distrust to the state. Conclusions of the research and prospects for further studies. Contradictions of the digital society development in Ukraine include: the digital divide (the gap in the level of digital equipment); technological unemployment; digital dependence and digital control; digital opportunities for crime; unlimited digital space and its content; the need for large-scale efforts and resources to address the digital space, and needs will only increase; unavailability of information created by bodies-not information managers; form of obtaining information, information is created or obtained in a form unsuitable for machine processing; method of information processing – non-interoperability of data sets from different managers. Among the factors that will determine digitalization processes on the public policy forming in Ukraine, we consider: increasing the technical literacy of service consumers; improving the technical readiness of networks; work with the population to promote the tools of consumption of administrative services online; training of officials to work in the digital space; taking measures to protect information held by the authorities; forming the habit of using online in the field of forming and implementation the public policy; increasing the level of trust to the state.

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Updated "state-society contract" as a way to rationalization of national projects in Russia

Alma mater Vestnik Vysshey Shkoly ◽

10.20339/am.01-21.007 ◽

2021 ◽

pp. 7-14

Author(s):

T.I. Grabelnykh ◽

◽

N.A. Sablina ◽

A.N. Parkhomenko

Keyword(s):

Public Administration ◽

Legal Status ◽

Russian Society ◽

Administration System ◽

Public Control ◽

The Public ◽

State And Society ◽

Conceptual Foundations ◽

The Relationship

Researched are systemic aspects of the process of implementing national projects in Russia. Attention is focused on effectiveness of solving key problems of development of the public administration system in the context of the relationship between the state and society under modern conditions. The institution of public control in Russia is characterized through prerequisites of formation, organizational and legal status and main functions. The work defines the place and role of the institution of public opinion in the system of public administration and public control, substantiates its regulatory mechanisms, factors and agents of influence. In the aspect of systemic relationship between public administration and public control, the specificity of implementation of national projects in the transforming Russian society is revealed. A sociological vision of the “reset” of conceptual foundations of interrelationships between the public administration system and the institution of public control both at the stage of “entering” the space of national projects and in the process of their implementation is presented. It has been proved, that at the present stage the main integrating factor is consolidation of society through an updated "state-society contract". The analysis of historical and modern practices of public participation made it possible to draw a conclusion about the increase in the function of “co-management” of public control bodies in the interaction of state and public structures.

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Gestão do Judiciário e gestão da qualidade: uma questão de princípios - Judiciary management and quality management: a question of principles

Revista de Direito da Administração Pública ◽

10.47096/redap.v1i2.153 ◽

2019 ◽

Vol 1 (2) ◽

Author(s):

Alex Pizzio Da Silva ◽

José Eudacy Feijó Paiva

Keyword(s):

Quality Management ◽

Public Administration ◽

Management System ◽

Quality Management System ◽

Iso 9001 ◽

The Public ◽

Constitutional Principle ◽

Judicial Administration ◽

The Subject ◽

Point Of Reference

O objetivo deste artigo é contribuir ao debate acerca da gestão do Poder Judiciário tendo como referência o princípio constitucional da eficiência na administração pública e os princípios da gestão da qualidade. Sob esse enfoque são abordados os temas da crise na administração pública e na administração judiciária. Através de uma revisão bibliográfica em livros e artigos levantou-se as contribuições de autores sobre o tema em análise. Uma correlação entre os princípios da qualidade e a realidade encontrada na administração de unidades judiciárias, através das fontes analisadas para o estudo, é realizada com o fim de demonstrar a validade da aplicação dos princípios para nortear as mudanças necessárias para a melhoria da prestação jurisdicional e a aumentar a satisfação da sociedade. O artigo apresenta a aplicabilidade de um sistema de gestão da qualidade, conforme o modelo da norma ABNT NBR ISO 9001:2015, como uma alternativa eficaz para que o Poder Judiciário apresente a resposta mais adequada para a necessidade de melhoria na eficiência da gestão do Poder Judiciário. The purpose of this article is to contribute to the debate about the management of the Judiciary having as point of reference the constitutional principle of efficiency in the Public Administration and the principles of quality management. This approach addresses the issues of crisis in the public administration and judicial administration. Through a bibliographical review in books and articles the contributions of authors on the subject under analysis were compiled. A correlation between the principles of quality and the reality found in the management of judicial units, through the sources analyzed for the study, is established in order to demonstrate the validity of the application of the principles to guide the changes necessary to improve the jurisdictional performance and to increase the satisfaction of society. The article presents the applicability of a quality management system, according to the model of ABNT NBR ISO 9001: 2015, as an effective alternative for the Judiciary to provide the most appropriate response to the need of improving the efficiency of the Judiciary management.

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