Еволюція становлення поняття «податків» у системі політико-правової думки

Abstract

Акцентовано увагу на тому, що еволюція становлення відносин у сфері оподаткування на українських територіях мають досить значну історію, але в умовах реформування та вдосконалення податкової системи України актуальним постає питання щодо історико-правового переосмислення базових теоретичних положень правового регулювання податкової сфери.

The scientific article is devoted to an evolution research formation of a concept of “taxes” in the system of a political and legal thought. In article the attention is focused that evolution of formation of the relations in the sphere of taxation in the Ukrainian territories have rather considerable history, but in the conditions of reforming and improvement of a tax system of Ukraine relevant the question on historical and legal reconsideration of basic theoretical provisions of legal regulation of the tax sphere appears. It defined that an important practical question of the theorist is the hierarchy substantive tax concepts which are modified from internal qualities of category “taxes”. Depending on depth of theoretical judgment of categorical properties, all tax categories need to be studied, following on a chain of their hierarchical subordination it is conditional about approaches and concepts. In particular, considering taxes as philosophical category it is expedient to consider about a needing of generalization of a part of the created cost on requirement of society. Through a prism of economical and legal category it is legal regulations of cash flow from the sphere of managing and business to the budgetary sphere for the purpose of creation and formation of the balanced government budget. The tax mechanism can be defined and as set of the principles and implementation methods of tax craws. Considering intrinsic features of definition, the concept «taxes» through economic cost concept is established that success of practical actions is defined by that, the forms how precisely chosen as scientists and legislators are capable to realize positive (strategic and functional) category potential, on the one hand, and with another how fully concrete the social and economic environment is capable to apprehend these forms and norms attributed to them by the state laws functional actions. This situation is important the fact that it obliges legislators to build the tax system of the state in proportion to the economic potential of payers, their solvency, to send the public expenditures only to socially significant spheres of consumption.

Акцентировано внимание на том, что эволюция становления отношений в сфере налогообложения на украинских территориях имеет довольно значительную историю, но в условиях реформирования и совершенствования налоговой системы Украины актуальным является вопрос историко-правового переосмысления базовых теоретических положений правового регулирования налоговой сферы.