Abstract:The aim of the article is to study the methodological and theoretical principles of improving the legal regulation of the taxation system in Ukraine in the European integration context. Determination of the doctrinal basis for the implementation of the tax function of the state and its legal consolidation from the standpoint of the fundamental principles of the law allows carrying out a comparative legal analysis of taxation in the developed countries of Europe and the world (particularly indirect one). Method… Show more
“…The country widely uses the horizontal monitoring method, a condition for the introduction of which at the enterprise is the signing of a tax control statement. It is worth noting that thanks to the signing of this statement, company leaders are able to control their own tax risks (Holovko et al 2018).…”
This paper considers the main element of the legal mechanism of tax -the taxpayer. Its leadership status in the static system of the state and in the dynamics of social transformations is determined. At the same time, using the comparative method and methods of analysis and synthesis, the collection of mandatory tax payments and fees in the tax systems of various countries of the world is shown. Our comprehensive review indicates the paramount importance of the taxpayer among any other elements of the legal mechanism of tax. The team of authors draws attention to the need for a detailed study of the problem associated with determining the role and "size" of the taxpayer in the tax system, establishing a circle of taxpayers, those persons who are charged with tax duties by the state.
“…The country widely uses the horizontal monitoring method, a condition for the introduction of which at the enterprise is the signing of a tax control statement. It is worth noting that thanks to the signing of this statement, company leaders are able to control their own tax risks (Holovko et al 2018).…”
This paper considers the main element of the legal mechanism of tax -the taxpayer. Its leadership status in the static system of the state and in the dynamics of social transformations is determined. At the same time, using the comparative method and methods of analysis and synthesis, the collection of mandatory tax payments and fees in the tax systems of various countries of the world is shown. Our comprehensive review indicates the paramount importance of the taxpayer among any other elements of the legal mechanism of tax. The team of authors draws attention to the need for a detailed study of the problem associated with determining the role and "size" of the taxpayer in the tax system, establishing a circle of taxpayers, those persons who are charged with tax duties by the state.
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