Держава як суб’єкт податкових правовідносин

Abstract

Розглянуто суб’єктів податкових правовідносин та їх повноваження в сучасних умовах реформування податкового законодавства. Проаналізовано особливості правового становища держави як суб’єкта податкових правовідносин.

The subjects of tax legal relations in modern conditions of market economy and reform of tax legislation in Ukraine are studied. The concept of «tax obligation» as a criterion for differentiation of legal status of tax legal relations bearers is analyzed. In view of the theory of law and considering the tax obligation as a criterion of the division of tax legal relations, the author proves that they include the power and obligation entities. It is determined that the power objects oftax legal relations include the state represented by the legislative and executive authorities, local councils and their executive agencies as well as control subjects in taxation, and the officials of these authorities. Obligation entities within the tax legal relations include taxpayers and persons equated to them (tax agents, representatives of taxpayers). With the development of market economy the state’s powers in taxation are not limited to powerful functions, but increased as an economic entity. The state as a member of the corporate legal relations can also be considered as a taxpayer. The state as the subject of tax legal relations has a special legal position because it is the owner of revenues, organizer, manager and controller of tax relations. State participation in the tax legal relations is a specific characteristic of these relations, wherever the development of tax legal relations depends on the detail and fixing of tax obligation prescribed by the current legislation for each subject of these legal relations. In terms of the development of market economy the state’s powers in taxation are not limited to powerful functions and are spread as an economic entity. The state as a participant of the corporate legal relations can also be considered as a taxpayer. In terms of the orientation of Ukraine to join the EU and the formation of a developed market economy, there is a need to develop legal forms of interaction between the state and taxpayers as equal partners, where the latter voluntarily pay taxes and charges defined by the state.

Рассмотрены субъекты налоговых правоотношений и их полномочия в современных условиях реформирования налогового законодательства в Украине. Проанализированы особенности правового положения государства как субъекта налоговых правоотношений.