The impact of tax policy on the implementation of the regulatory function of tax law

2021 ◽  
Author(s):  
Dmytro Kobylnik
Keyword(s):  
Public Relations ◽  
Tax Policy ◽  
Legal Regulation ◽  
Regulatory Function ◽  
Tax Law ◽  
Main Body ◽  
Special Role ◽  
Tax Legislation ◽  
Definition Of ◽  
The Impact

Problem setting. The social value, role and purpose of tax law are revealed in its functions as the main directions of its impact on public life. At the same time, the value potential of law is revealed by both general social and special legal functions. It is obvious that the implementation of the regulatory function of law is influenced by a number of factors, among which tax policy is important. Therefore, the purpose of the article is to characterize the impact of tax policy on the implementation of the regulatory function of tax law. Analysis of recent researches and publications. Note that the question of the functions of tax law, tax policy and their interaction is not entirely new to the science of tax law, because to some extent to their consideration resorted to O. S. Yemelyanov, А. А. Kovalenko, M. P. Kucheryavenko, Yu. L. Smirnikova, V. V. Chaika and others. However, so far it is impossible to say that they have received a proper scientific analysis, as financial scientists have not resorted to a comprehensive examination of them, and conducted a fragmentary study. Thus, the purpose of the article is to consider the impact of tax policy on the implementation of the regulatory function of tax law. Article`s main body. The article focuses on clarifying the impact of tax policy on the implementation of the regulatory function of tax law in modern conditions. The presence of a corresponding dialectical relationship between tax and legal regulation and tax policy is emphasized, which is reflected in two planes: (1) through the definition of goals, objectives, results of tax policy, the directions of regulation of tax relations, its subject matter, limits and methods are determined, by which rules of conduct are established for subjects of tax relations, that is, we are talking about the impact on lawmaking activities in the field of taxation, the implementation of the regulatory function of tax law; (2) by determining the quality and effectiveness of tax legislation, the extent to which the tax policy has been implemented is assessed. Conclusions and prospects for the development. As we have shown, tax policy has its own meaning, it is organically linked to tax law, which by implementing the regulatory function implements the vectors indicated by the policy. Given the profound transformation of public relations that has taken place in our country in recent years, tax policy should be given a special role as a strong foundation for ensuring the effectiveness of tax and legal regulation.

scholarly journals New approaches to the definition of violation of tax legislation

2021 ◽  
pp. 75-81
Author(s):  
Oksana Makuch
Keyword(s):  
Legal Regulation ◽  
Tax Law ◽  
Main Body ◽  
Modern Approach ◽  
Regulatory Authorities ◽  
Tax Legislation ◽  
The Subject ◽  
Research Questions ◽  
Definition Of ◽  
Problem Setting

Problem setting. With the adoption of the Law of Ukraine "On Amendments to the Tax Code of Ukraine to improve tax administration, eliminate technical and logical inconsistencies in tax legislation" of 16 January 2020, many provisions of which entered into force on January 1. 2021, the approach to defining the concept of violation of tax legislation and the characteristics of its composition was changed. In particular, guilt is established as a mandatory feature of a tax offense, liability is established not only for taxpayers, but also for regulatory authorities and their officials (officials). Analysis of recent research. Questions about the nature of the tax offense, its composition and characteristics were the subject of research by such scientists as: P. Duravkin, D. Kobylnik, A. Kotenko, M. Kucheryavenko, R. Khanova. However, given the changing legislative approach to the definition of tax offenses and the characteristics of its composition, there is a need to study them. The purpose of the article is to consider the novelties of the tax legislation of Ukraine to determine the violation of tax legislation. Article’s main body. The article considers the modern approach of the legislator to the definition of the concept of violation of tax legislation and the characteristics of its composition. Emphasis is placed on the inexpediency of fixing only an intentional form of guilt in committing violations of tax law. Conclusions. It is noted that currently the legislator provides for two different legal mechanisms for compensation for damage caused to the taxpayer by officials of the controlling body. It is emphasized that such an approach is one of the manifestations of permissive rule in tax and legal regulation. The necessity of making changes to the Tax Code of Ukraine to improve the definitions of ongoing and repeated tax offenses is argued.

scholarly journals Legal regulation of legal relations in the field of land accounting

2019 ◽  
Author(s):  
D. Kondratenko
Keyword(s):  
Public Relations ◽  
Local Governments ◽  
Legal Regulation ◽  
The State ◽  
Main Body ◽  
Public Authorities ◽  
Registration System ◽  
Land Registration ◽  
Land Relations ◽  
Definition Of

Problem setting. The article analyzes the issue of legal relations in the field of land accounting. The legal nature of public relations in this area has been clarified. The accounting of the quantity and quality of land is investigated. The author’s definition of legal relations in the field of land accounting is provided. The circle of subjects of these legal relations is outlined. Analysis of recent researches and publications. To date, in the scientific literature there is no comprehensive study of the legal regulation of legal relations in the field of land accounting. There are only developments devoted to certain issues of land law science. Target of research. The study of the legal regulation of legal relations arising in the field of land accounting, the allocation of subjects of these legal relations. Article’s main body Justification of the appropriateness of obtaining, systematizing all the resources available on the land plot, determining the size, quality status and distribution of the land fund, providing the necessary data about the land, studying the legal relations arising on this occasion. The basis of the land registration and registration system in Ukraine is the State Land Cadastre. It reflects the subjective information on land, which accumulates as a result of land accounting. Such information is necessary primarily for the implementation of state control over the use, reproduction and protection of land. Only a legally regulated and wellmaintained process of conducting accounting and registration activities in the field of land relations can become the key to the introduction and functioning of a transparent mechanism for the circulation of land in market conditions and an effective mechanism for managing them. In this aspect, it is important to note that it is necessary to distinguish land accounting in the proper sense and land rights accounting (as a broader category compared to the first). In the context of the land registration reform and the further process of improving the State Land Cadastre, it is necessary to talk about the formation of land information relations. Conclusions and prospects for the development. Land accounting relationships are public relations that arise in connection with the activities of public authorities and local governments, which are endowed with appropriate powers to take measures to obtain, systematize and analyze information on the quantity, territorial location and use of land. The subjects of these legal relationships are landowners and land users, the state, state authorities and local selfgovernments, who are vested with the respective powers.

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.

scholarly journals Blockchain technology in tax law theory and tax administration

2021 ◽  
Vol 25 (3) ◽  
pp. 693-710
Author(s):  
Olga I. Lyutova ◽  
Irina D. Fialkovskaya
Keyword(s):  
Practical Implication ◽  
Legal Regulation ◽  
Tax Law ◽  
Legal Analysis ◽  
Scientific Methods ◽  
Tax Legislation ◽  
Blockchain Technology ◽  
Definition Of ◽  
Active Implementation ◽  
Tax Reporting

The article is devoted to the problems of improving the tax legislation of Russia at the stage of active implementation of blockchain technology, which is characterized by contradictory trends in the legal regulation of digital technologies. The relevance of the study of application of blockchain in tax relations is due to the need to assess the tax consequences of transactions using digital financial assets, as well as emergence of new directions for improving tax control based on blockchain technology. The purpose of the study is to analyze the provisions of Russian and foreign tax legislation, as well as doctrinal sources on improving legal regulation of tax relations in regard to blockchain technology. The study shows efficacy of the blockchain analysis for the purposes of tax and legal regulation carried out by developing concepts related to applying such technological solution as a tool in conducting cryptocurrency transactions. The theoretical significance of the study lies in the authors definition of the concept of blockchain technology for tax purposes, as well as in proving the value of legal regulation of tax relations applying blockchain. The practical implication is connected with voicing the need to develop legal regulation of applying blockchain technology when creating a system of transactional (automatic) taxation and levying the so-called smart taxes while fulfilling tax obligations in the context of introducing a goods traceability mechanism. This will also contribute to minimizing tax reporting. The research methodology are general and private scientific methods of knowledge: formal-legal, analysis, comparative-legal, and forecasting and modeling. The last two are often applied in tax law in light of digitalization and globalization.

Features of financial and legal regulation of public relations in the context of mitigating economic consequences in the fight against the COVID-19 pandemic

2021 ◽  
pp. 670-677
Author(s):  
Anna V. Savina
Keyword(s):  
Public Relations ◽  
Small Businesses ◽  
Legal Regulation ◽  
The State ◽  
Economic Consequences ◽  
Modern World ◽  
Special Role ◽  
Role Of The State ◽  
Starting Point ◽  
The Impact

The relevance of this study is due to the fact that in the modern world, including Russian, law and order, a special mechanism of “anti-crisis regulation” is being transformed, which in the context of a pandemic has be-come heterogeneous, with a permanent convergence of the norms of private and public law. Proceeding from the fact that anti-crisis regulation is pre-dominantly part of the state policy in a particular area, it is proposed to un-derstand that the epidemiological crisis itself is the starting point for other crisis phenomena (financial, demographic and other crises), the prevention or reduction of the impact of which is the most important task of any state. We consider the relevant aspects of crisis management. We analyze the catego-ries of countercyclical and pro-cyclical regulation, investigated the issues of fiscal policy. We pay attention to behavioral economics and the role of the state in its functioning. We note that the directions of spending budget funds in one way or another depend on the behavioral economy, which is not al-ways manageable. We provide an analysis of the concept of “choice architecture” in the aspect of a “push” decision-making mechanism, in which a special role is assigned to the state. We emphasize the growing importance of financial programs to support small businesses or citizens wishing to become individual entrepreneurs, self-employed.

scholarly journals TO CHARACTERIZE THE CURRENT STATE OF LEGAL REGULATION OF PENSIONS OF JUDGES

2020 ◽  
Vol 2 (4(106)) ◽  
pp. 269-275
Author(s):  
Ю. І. Соколова
Keyword(s):  
Public Relations ◽  
Social Protection ◽  
Legal Framework ◽  
Legal Regulation ◽  
Legal Norms ◽  
Legal Provisions ◽  
The Status ◽  
General Order ◽  
Definition Of ◽  
The Impact

The relevance of the article is that when forming a theoretical and legal position on the content of a phenomenon or object, the issue of its settlement by law is especially important. The study of various aspects of judges' pensions has shown the key role of the normative component in the content of this problem, through which the legal reality establishes its influence on the relations arising in the field of pensions of judges. It should be noted that the legal regulation is characterized by the following features: it is, first, the impact of law on public relations, which is carried out through a separate group of legal instruments - legal norms; secondly, normative-legal regulation is a part of complex legal influence, in other words, it shows only one of clusters of legal regulation of the corresponding object; thirdly, the intensity, efficiency, breadth and other mechanical factors of legal regulation directly depend on the quality and system of legal provisions and norms that build the content of the category. The article, based on the analysis of scientific views of scientists, proposes the author's definition of the concept of legal regulation of judges' pensions. The main normative-legal acts of the legislative and by-law level which fix the principles of regulation of public relations in the field of pension provision of judges are singled out. It is concluded that the main feature of the legal regulation of judges' pensions is the presence of two groups of legal documents, namely: general, which establish guarantees of social protection and pensions in Ukraine as a whole, led by the Constitution, and special - the Law of Ukraine "On Judiciary and the Status of Judges" dated 02.06.2016 №1402-VIII, documents of judicial self-government bodies - establish the peculiarities of judges receiving pensions and monthly lifetime allowance. At the same time, the disadvantage of the special legal framework is the lack of norms that clearly explain the procedure and features of both types of pensions for judges, by paying them pensions in the general order and a monthly lifetime allowance. In particular, the special normative-legal base does not explain the content of the monthly lifetime cash maintenance and the main points of its legal significance.

Tax system: features of conceptual apparatus

2021 ◽  
pp. 80-84
Author(s):  
Artem Kotenko
Keyword(s):  
Legal Regulation ◽  
Main Body ◽  
Negative Consequences ◽  
Tax System ◽  
Local Taxes ◽  
Conceptual Apparatus ◽  
Tax Legislation ◽  
Definition Of ◽  
The Military ◽  
Practical Nature

Problem setting. The definition of the tax system of Ukraine, given in para. 6.3 of Article 6 of the Tax Code of Ukraine (hereinafter - the TC of Ukraine), as a set of national and local taxes and fees, which are managed in the procedure established by this Code [9], does not cover a number of relations regulated by tax legislation. Appeal to the provisions of para. 1 part 2 of Article 92 of the Constitution of Ukraine [4] further "reinforces" our position. According to the abovementioned norm of the Basic Law of Ukraine, only the laws of Ukraine establish a system of taxation, taxes and fees. That is, at the level of the Constitution of Ukraine, the system of taxation and taxes and fees are divided. And there remains space for considerations, which is meant both by the tax system and by taxes and fees. Analysis of recent research. The tax system is a fundamental category of tax law. Various aspects of the tax system have been studied by many scientists. Here it should be noted D. Getmantsev, M. Kucheryavenko, N. Pryshva and others. Among the latest comprehensive legal studies of the tax system should be noted the dissertation of O. Barin "Legal foundations of the tax system of Ukraine: current state, basic elements, principles". The purpose of the article is to study the content and conceptual apparatus of the tax system. Article’s main body. The article is devoted to the peculiarities of the conceptual apparatus used in determining the tax system of Ukraine. The definition of the tax system as a set of national and local taxes and fees in the procedure established by the Tax Code of Ukraine leaves a number of issues of both theoretical and practical nature. Attention is focused on the fact that there is no military fee in the list of state taxes and fees fixed in Article 9 of the TC of Ukraine [9]. It is not clear for what reasons the regulation of its payment is carried out by p. 16-1 of subdivision 10 Section XX of the Tax Code of Ukraine [9]. With this approach, there is a situation when the military fee in the tax system of Ukraine seems not to have. Although the military fee is actually paid. We can’t mention that the name of this tax payment does not correspond to the provisions of clauses 6.1 and 6.2 of Article 6 of the TC of Ukraine [9], where the definition of tax and fee is provided. According to its legal mechanism, the military tax fee, because the main feature of the fee - individual repayment - is absent. That is, the military payer does not receive individual special benefits. Conclusions. The conceptual apparatus used in the Tax Code of Ukraine in determining the tax system of Ukraine has a number of contradictions. The case here is not only in legal technique. The lawmaker's approach to determining the tax system as a set of national and local taxes and fees in the procedure established by the TC of Ukraine leaves a number of issues of both theoretical and practical nature. This attitude to the fundamental principles of legal regulation of the tax sphere can have negative consequences for both taxpayers and budgets of different levels. Bringing the conceptual apparatus into logical compliance will be able to lay down the necessary guarantees of compliance with the rights of taxpayers and will be able to ensure stable receipt of taxes and fees to budgets.

scholarly journals ON DEFINITION OF A DEPENDENT AGENT AS A TYPE OF PERMANENT ESTABLISHMENT: RUSSIAN AND INTERNATIONAL LEGAL REGULATION

2016 ◽  
pp. 0-0
Author(s):  
Яна Макарова ◽  
Yana Makarova
Keyword(s):  
International Law ◽  
Tax Avoidance ◽  
Legal Regulation ◽  
Tax Law ◽  
Global Community ◽  
Developed Economies ◽  
Tax Legislation ◽  
Permanent Establishment ◽  
Capital Outflows ◽  
Definition Of

This paper analyzes the definition and characteristics of a dependent agent as a subject of the international tax law and a special type of permanent establishment. The term “dependent agent” is not sufficiently studied either in Russia or globally. Over the last few years the global community has been concerned about capital outflows from developed economies through tax optimization structures, including a scheme aimed at artificial avoidance of permanent establishment. Based on international law and following the release of the OECD recommendations (BEPS project), the author of the article provides the analysis of the definition and main characteristics of a dependent agent, which may be incorporated into the Russian tax legislation. Development of certain criteria necessary for setting up a permanent establishment in the form of a dependent agent may lead to the establishment of clear rules governing this tax category. In turn, this may help to reduce practices of tax avoidance by foreign organizations who may try to artificially avoid creating permanent establishment in another tax jurisdiction.

scholarly journals Law Making in the Conditions of Algorithmization of Law

Lex Russica ◽  
2020 ◽  
pp. 97-104
Author(s):  
S. S. Zenin ◽  
D. L. Kuteynikov ◽  
O. A. Izhaev ◽  
I. M. Yapryntsev
Keyword(s):  
Public Relations ◽  
Computer Code ◽  
Legal Regulation ◽  
Public Confidence ◽  
Computer Algorithms ◽  
Smart Contract ◽  
Legislative Procedures ◽  
Definition Of ◽  
The Impact ◽  
Law Making

The paper is devoted to the study of law and computer algorithms as tools regulating social and technical processes. The purpose of this work is to study the possibilities of using computer code to regulate public relations, as well as the impact of this process on traditional legislative procedures.The paper puts forward the thesis that computer code regulating technical processes can be used to a certain extent in the legal sphere of activity. To use computer code in law making, it is necessary to define the scope of legal regulation, develop an appropriate programming language and adopt a system of internal and external code audit measures that will ensure transparency, legality of the code and, as a result, public confidence in the adopted normative legal acts.One example is smart contracts used in certain areas. The authors have studied various approaches to the definition of the term "smart contract" and formulated an integrative definition of this concept. When using a smart contract in the legal sphere, this term should be understood as a legally binding contract drawn up in the form of computer code and supported by appropriate legal remedies.In this paper, the authors investigate the possible consequences of using computer code in law making and propose a number of additional measures (requirements) to the procedure for adopting regulatory legal acts. The authors summarize that law is to a certain extent an algorithm, which means that the same methods can be used to regulate public relations that are used in the technical sphere to fix the sequence of various operations. 

Taxation of IT industry: implementation issues and complexity of implementation

2020 ◽  
pp. 99-104
Author(s):  
Dmytro Kobylnik ◽  
Vladyslav Mykhailenko
Keyword(s):  
Tax Policy ◽  
Legal Regulation ◽  
Policy Formation ◽  
The State ◽  
International Standards ◽  
Main Body ◽  
It Services ◽  
It Industry ◽  
The Subject ◽  
Definition Of

Problem setting. This article is devoted to the study of issues of introduction and implementation of taxation mechanisms in IT industry. The subject of the study are the norms of the draft laws proposed for implementation. As IT industry is one of the most developing spheres of the domestic market, the attention in the article is concentrated on the variants of specific taxation of information technologies sector. The attention is also focused on the need to adopt regulations that would not only improve the overall market perception, but also provide the most effective growth opportunities for the IT industry. Target of research. The purpose of this article is to study the issues of profitability and efficiency of tax implementation in accordance with the schemes and options proposed by legislators. It considers the significant shortcomings of the currently available draft laws, taking into account the experience of such initiatives abroad. Analysis of resent researches and publications. Peculiarities of legal regulation of issues of taxation of IT-industry and practice of domestic results of its implementation were the subject of research in the works of G. Androshchuk, A. Bereza, N. Boreyko, V. Glanz, I. Dulskaya, R. Zharko,Yu Kaiser, Yu Lazebnik, S. Malets, N. Prokopenko, S. Ripp, L. Fedulova, K. Swabia, M. Shevchenko, G. Yurchuk etc. Article’s main body. The existing system of taxation of IT technologies services requires improvement through the formation and implementation of a balanced tax policy taking into account the peculiarities of this type of activity and in accordance with the unification of international standards. Application of systematic approaches on the part of the state in the sphere of fiscal policy in respect of tax regulation of IT services can contribute to the development of the industry as a whole and guarantee competitiveness in the international arena. The article points out that the main problems and issues which require more detailed consideration in the taxation of IT services are: the definition of mandatory elements of taxation, the definition of tax jurisdictions and the elimination of double taxation, the formation of a tax on personal income and payment of a single social contribution from the salaries of IT specialists. Conclusions and prospects for the development. The final result, to which the article concludes, is the hypothesis that in order to overcome the above-mentioned problems it is necessary to improve the domestic taxation system, which will clearly regulate the mandatory elements of the state tax policy formation in the field of IT services, taking into account the positive practical experience of competing countries in this area.

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