This paper examines fiscal decentralization in the context of Ukraine’s European integration. It is established that fiscal decentralization is to give local self-governments autonomy in determining revenues and expenditures, including the authority to collect taxes and fees. As a result, the impact of fiscal decentralization on regions’ tax capacity was assessed. It is proved that fiscal decentralization has a positive influence on financial development of regions. The lack of efficiency and declarativeness of the reform in Ukraine are argued. Further steps on the path of fiscal decentralization are proposed in order to increase the level of local self-governments’ financial autonomy.
Purpose. The objective of the article is to establish the content and meaning of conflicts that arise and cease in the field of tax relations. Methods. The evolution of scientific conflict concepts is due to the interdisciplinary approach: emphasis is placed on the impossibility of separating philosophical, social, psycholinguistic and legal aspects of the conflict. Comprehensive and systematic analysis of the “conflict” category was carried out using an integrative approach. Results. Modern approaches to the conflict as an object of scientific analysis are differentiated into two main groups: 1) the conflict is considered in a narrow field sense; 2) the conflict is studied from interdisciplinary positions. The legal nature and attributive properties of the tax conflict are clarified from the standpoint of the tax law theory. There are five groups of factors that confirm the actual existence of conflicting tax relationships. A special attention was paid to the characteristics of the tax dispute (as one of the stages of the tax conflict) and ways to protect the rights of taxpayers. In particular, the issue of self-protection of taxpayers’ rights as a guarantee of the realization of subjective rights and legitimate interests in tax relations and as a basis for preventing tax conflicts and tax disputes was highlighted. Conclusions. It is proved that the basis of any conflict is a contradiction, which plays a systemic role both for certain types of conflict and for different levels of their research. However, the presence of contradictions forms only the preconditions of possible behaviour, while interpersonal relationships – as a social category – play a crucial role in the choice of an individual strategy in communicative interaction. It was substantiated that the tax dispute is a mechanism to guarantee the realization of subjective rights of stakeholders and the balance of public and private interests in the field of taxation, given the following factors: 1) focus on protection and restoration of violated (disputed) rights, further; 2) focus on resolving the tax conflict that has arisen over the exercise of rights and obligations; 3) focus on ensuring stability of conditions to implement the legal norm and optimization of legal regulation; 4) considering the dispute by the state power authorized body ensures stability of the legal system of a society. It is determined that a tax dispute is a tax conflict of the tax relations subjects, submitted for consideration to the authorized jurisdiction body, concerning their mutual rights and obligations, as well as the conditions of their implementation, and which requires a solution based on a legal assessment of the facts and verification of the legality of the government entity’s actions in relation to the taxpayer.
The article defines the basic legal forms of implementation of the foreign tax policy of Ukraine. Particular attention is paid to characterizing the features of the EU tax policy. The assessment of the current state of approximation of the Ukrainian tax legislation to the EU standards is based on the legal analysis of the provisions of the Association Agreement between Ukraine and the EU and other regulations. The issue of approximation of the Ukrainian tax legislation to the acquis communitaire in the field of energy taxation has been updated. The legal forms of tax cooperation between Ukraine and the OECD are analyzed. The following areas of Ukraine's foreign tax policy are emphasized: joining the BEPS Action Plan and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting. The legal description of certain provisions of bilateral agreements of Ukraine with the EU Member States and OECD in the area of avoiding double taxation of income and property is provided. On this basis, the conclusion is made about the decisive role of the contractual legal form in the process of implementing the foreign tax policy of Ukraine.
This paper discusses the problems of conflicts that may be from time to time initiated and settled in the field tax legal relations. The emphasis is placed on the suggestion that the evolution of scientific concepts of conflict is based on the interdisciplinary approach: the paper concludes on the impossibility of separating the philosophical, social, psycholinguistic and legal aspects of the conflict. Complex and systematic analysis of the "conflict" category using the integrative approach has been performed as part of the research. Differentiated state-of-art approaches to the conflict as a subject of scientific analysis may be classified into two primary groups: 1) the approaches, where the conflict is considered in a narrow specific sense; 2) the approaches where the conflict is studied from interdisciplinary perspective. It is determined that any conflict is based on certain confrontation that plays a systemically important framework role both for individual types of conflicts, and for different level of scientific conflict studies. Nevertheless, is concluded that the presence of such confrontation only creates prerequisites for possible behaviour, while the interpersonal relations – i.e. the social category – are pivotal for individual choice of specific communicative interaction strategy. The legal nature and attributive properties of tax conflicts are also discussed from the financial law perspective. The paper distinguishes five specific groups of factors that confirm the actual presence of conflict tax legal relations. The special attention is paid to the tax dispute characterization (as one of the tax conflict development stages) and the remedies available for taxpayer rights protections. In particular, the paper discusses the issues of the taxpayer legal self-defense as the guaranty of subjective rights exercise and lawful interests protection in legal relations as a key for prevention of tax conflicts and disputes. Finally, the reasons are given to substantiate the conclusion that the tax dispute basically comes down to a mechanism of guaranteeing the interested party’s subjective rights enforcement and the balance of public and private interests in the field of taxation.
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