Складові елементи податкової системи України та їх організаційно-правові зв’язки

Abstract

Проаналізовано різні підходи до складових елементів податкової системи України. Розглянуто види податків, котрі за різними підходами входять до податкової системи України, а також інші елементи податкової системи України в широкому розумінні. Визначено окремі організаційно-правові зв’язки між складовими елементами податкової системи України.

Different approaches to the components of the tax system of Ukraine have been analyzed in the article. The types of taxes, which according to different approaches are included to the tax system of Ukraine, have been considered. Based on the rules of law, the components of the tax system of Ukraine include some mandatory payments, which are divided into general state taxes and fees and local taxes and fees. Considering the tax system of Ukraine in the broad sense, the author has determined that it includes a number ofprocedural relations for the establishment, modification and abolition of taxes, other tax payments, activity to ensure payment oftaxes, realization ofcontrol, bringing to liability for violations oftax laws. It is noted that effective tax system is built due to the skillful combining of taxes. Taxes that are an element of Ukraine’s tax system interact based on mutual addition. It is concluded that there is the need to consider the correlation between taxes that are imposed by legal entities and individuals, and also between direct and indirect taxes. The author has determined some organizational and legal relations between the components of the tax system of Ukraine, in particular, those related to the distribution of taxes between the state and local budgets. The author puts forward the issue of distributing the taxes between the budgets ofdifferent levels.

Проанализированы различные подходы к составным элементам налоговой системы Украины. Рассмотрены виды налогов, по разным подходам входящих в налоговую систему Украины, а также другие элементы налоговой системы Украины в широком смысле. Определены отдельные организационно-правовые связи между составляющими элементами налоговой системы Украины.