Момент виникнення обов’язку зі сплати податку та збору: особливість визначення терміну часу

Abstract

Досліджено сутність моменту виникнення обов’язку зі сплати податків та зборів, розмежування зазначеної категорії із суміжними категоріями. Акцентовано увагу на визначенні засобів фіксування строку сплати податку, наведено виокремлення відповідних елементів, що можна віднести до моменту виконання обов’язку зі сплати податків.

The value in terms of tax law is defined timeliness and completeness of the corresponding payments by taxpayers and transfer of funds to the state budget. It is also worth noting that the terms in some way ordering tax legal relations are one of the related factors of financial stability. But at the same time, the category of “time” in tax – legal context, subject to applicable law and practice has not been investigated. Terms are subject of research scientists butcher areas of law such as civil and labor law, criminal and civil procedure law. Among prominent representatives of these sectors can be divided Gribanova V., Lutz V.,Vasiliev L. M etc. The author analyzes the provisions of the current tax legislation of Ukraine and the Russian Federation, considers the question of the moment of the tax debt from taxpayers and fees. Differentiated categories such as “the time of the tax debt” and “the time of the obligation to pay tax." The content and features of the tax debt collection procedures on individuals – namely, cases of recovery of the taxpayer's tax debt through the courts. Also, those differences are determined by tax debt for individuals and legal persons – taxpayers. Currently, there are conflicts and controversial issues related to the timing of tax law. In particular, the problem of the use of the terms voluntary and compulsory taxes and duties that require a full, meaningful research and develop appropriate practical recommendations to address them.

Исследована сущность момента возникновения долга по уплате налогов и сборов, разграничение указанной категории со смежными категориями. Акцентировано внимание на определении средств фиксирования срока уплаты налога, выделены соответствующие элементы, которые можно отнести к моменту выполнения обязанности по уплате налогов.