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Journal articles on the topic 'Regulation of relations in the field of taxes and fees'

Author: Grafiati

Published: 2 June 2025

Last updated: 31 July 2025

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1

Chefranova, Elena A. "Some Aspects of Improving the Taxation of Property And Income of Minors." Zakon 19, no. 7 (2023): 115–22. http://dx.doi.org/10.37239/0869-4400-2023-20-7-115-122.

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The article is devoted to the study of the legal structure of guarantees of the rights of minors as a guarantee of property owners, which allows to identify a minor in tax relations as a taxpayer. It is established that the Russian legislation on taxes and fees does not put the fact of recognition of an individual as a tax payer depending on his age, property status and other criteria, but only on the presence of a minor object of taxation. On the basis of examples of judicial practice, the author identified gaps in the legislative regulation of relations in the field of taxes with the partici

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2

KOLOMIIETS, Pavlo V. "The Current State of Tax Administration in Ukraine: an Analytical Review of Terminology." Journal of Advanced Research in Law and Economics 8, no. 8 (2018): 2448. http://dx.doi.org/10.14505//jarle.v8.8(30).15.

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Abstract: The article includes the study of contemporary legal problems of regulation of the collection of taxes and fees and submit proposals for their improvement. Analysis of current tax legislation Ukraine, departmental regulations and practices for their implementation, theoretical understanding of scientific works, publications and recent research shows that today urgently needs further reformatting the Tax Code of Ukraine. Recently, discussions around the Tax Code of Ukraine tend to increase. Particularly sharp criticism is about the quality of writing legal text of the Code

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3

Savina, Anna Vladimirovna. "On the Role of Confiscation in the Theory of Taxation." Налоги и налогообложение, no. 1 (January 2023): 47–53. http://dx.doi.org/10.7256/2454-065x.2023.1.39737.

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The formation of modern mechanisms for collecting taxes and fees is a complex process that has gone through many stages of improvement: from forced and unjustified seizures to taxation justified by economic necessity and public interest. The subject of the study is the historical background of the formation of the taxation process in Russia and in a number of foreign countries. To understand the issue under consideration, the author turns to the historical component of such a phenomenon as confiscation. The role of the institution of confiscation in the context of the history of taxes is evalu

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4

Razdorozhnyi, Konstantin Borisovich. "The problems of taxation of income of private and legal entities from operations with digital financial assets." Налоги и налогообложение, no. 5 (May 2020): 88–96. http://dx.doi.org/10.7256/2454-065x.2020.5.33643.

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The subject of this research is the problems of taxation of income from operations with digital financial assets. It is a known fact that the Institution of financial legal regulation of circulation of the digital financial assets is in the process of establishment; thus, there are yet no legislative norms on taxes and fees in this sphere of public relations, and the only reference point for taxpayers is the information letters from competent authorities and doctrinal sources. Among the relevant problems of taxation in this field, the author underlines the absence of an official position regar

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5

Yesimov, S. S. "Peculiarities and content of tax legal relations in conditions of digitalization." Uzhhorod National University Herald. Series: Law 2, no. 81 (2024): 127–34. http://dx.doi.org/10.24144/2307-3322.2024.81.2.20.

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The article examines the peculiarities and content of tax legal relations in the conditions of digitalization based on the current legislation. The object of research is a set of legal relations in the field of taxation that arise and develop in the conditions of digitalization. The subject is the principles and norms of tax law in the unified system of forms of European law implemented in the context of European integration. The methodological basis is represented by general scientific methods of knowledge and private scientific methods of knowledge - historical, statistical, structural-funct

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6

Lohvinova, O. V. "Tax procedure: from doctrinal developments to consolidation of a legislative definition." Uzhhorod National University Herald. Series: Law 2, no. 85 (2024): 386–95. http://dx.doi.org/10.24144/2307-3322.2024.85.2.57.

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Reforms in the field of taxation and tax legislation are permanent in Ukraine. Since the restoration of the independence of our state, this important social process and its legal regulation have been focused on by both the society and the state. At the same time, the mentioned transformative activities have been accompanied with numerous problems, not least of which is related to the procedural regulation of tax relations. One of the key factors negatively affecting the general state of rulemaking and law enforcement in the field of taxation is the lack of a legal definition of such a system-f

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7

Glazunova, I. V., and D. S. Sheptunov. "Tax procedural proof: problems of theory and practice." Law Enforcement Review 6, no. 3 (2022): 94–108. http://dx.doi.org/10.52468/2542-1514.2022.6(3).94-108.

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The subject of this study is the legal norms contained in legislation, other legal acts, as well as materials of law enforcement practice that determine the specifics of tax procedural evidence. This article also analyzes the experience of legal regulation of the mechanism of tax procedural evidence, examines the gaps in tax legislation directly related to the topic under consideration.The purpose of the study is to identify and analyze the features of evidence in the tax process, to study the application of evidence theory in the activities of tax authorities, to develop new ways, means and s

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8

Shumylo, Mykhailo. "Presumption of Employment in Non-Standard Labour Relations on Digital Platforms." Yearly journal of scientific articles “Pravova derzhava”, no. 34 (August 1, 2023): 445–56. http://dx.doi.org/10.33663/1563-3349-2023-34-445-456.

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The article discusses the problematic aspects of employment on digital platforms. Using the example of the Glovo courier service, the author analyzes the legal regulation of these labour relations in Ukraine and abroad. The study reasonably proves that in the delivery relationship, there is a presumption of employment, and therefore automatic recognition of the relationship between the courier and the Glovo digital platform as an employment relationship. This fact does not need to be established in court. Unfortunately, the Ukrainian experience is not encouraging: not only are these relations

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9

Gracheva, E. Yu, N. M. Artemov, and K. A. Ponomareva. "Transformation of the legal regulation of tax relations in the digital economy context." Law Enforcement Review 5, no. 3 (2021): 45–56. http://dx.doi.org/10.52468/2542-1514.2021.5(3).45-56.

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The subject. The modern world is constantly changing, which makes it necessary to update the means and methods of legal regulation of public relations. Moreover, these relations themselves are changing, new areas of public relations are emerging, for which it is necessary to create a legal framework. The sphere of financial and legal regulation is no exception. The most important issue, which has been on the agenda of the international community for several years, is the development of the digital economy. The legal realities of digitalization largely determine what place the Russian economy w

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10

Firsov, Vitaly V. "Optimizing the Process of Countering the Corruption of Tax Regulations under the Conditions of the Coronavirus Infection Pandemic." Theoretical and Applied Law, no. 1 (June 7, 2021): 86–90. https://doi.org/10.5281/zenodo.15516931.

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The present article is devoted to the analysis of corruption in the optimization of the tax laws and regulations. An attempt is made to analyze the limits of the admissibility of anti-corruption regulation of tax legal relations by subordinate legal acts. With the development of public relations, there is an increase, alas, in illegal acts. Corruption is no exception. Thus, its variety is corruption in the field of tax legislation, where corruption poses a threat to the economic security of the country, distorting the system of fiscal state power and management, disrupting market reforms and,

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11

Batarin, Aleksei A. "Features of State Regulation of Cash Register Use in the Kyrgyz Republic." Financial Journal 14, no. 1 (2022): 108–25. http://dx.doi.org/10.31107/2075-1990-2022-1-108-125.

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The use of cash registers and its consolidation in the law are the norm for any civilized country in the world. This is due to the need for the state to protect its fiscal interests. The most common tool for controlling the revenue of entrepreneurs selling their goods and services to the public is the use of a cash register. Since the use of cash registers serves precisely the purposes of accounting for the taxable base, the control of the use of cash registers is carried out by the tax service. Consequently, provisions on the use of cash registers, as a rule, are included in tax legislation.

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12

Karaban, Ye P. "Criminal liability for tax evasion: legislation and international experience." Uzhhorod National University Herald. Series: Law 3, no. 87 (2025): 295–99. https://doi.org/10.24144/2307-3322.2025.87.3.44.

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Filling the State Budget of Ukraine is an extremely important condition for the functioning of the state economy under martial law. At the same time, not all citizens fulfill their obligation under Article 67 of the Constitution of Ukraine to pay taxes and fees in the manner and amounts prescribed by law. The constitutional obligation of everyone to pay taxes and duties is ensured in our country, including by the provisions of Article 212 of the Criminal Code of Ukraine, which provides for criminal liability for intentional tax evasion and duties (mandatory payments). The successful experience

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13

Shalimova, Nataliia, Оlena Magopets, and Anatoly Bosenko. "Taxation Management: Formation of Approaches to the Definition of Fundamental Categories and Concepts." Central Ukrainian Scientific Bulletin. Economic Sciences, no. 9(42) (2023): 7–19. http://dx.doi.org/10.32515/2663-1636.2023.9(42).7-19.

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The article is devoted to the study of existing approaches to the definition of fundamental categories and concepts in the taxation management system, which are based on a critical analysis of scientific opinion regarding the understanding, interpretation and characterization of processes related to the organization of the state's activities and the implementation of its powers in the field of taxation and regulation of tax relations. It is proved that the categories "taxation management", "tax management" and "tax administration" are close in terms of content and etymological perception. Alon

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GRYSHCHENKO, V. F., and I. V. GRYSHCHENKO. "SYSTEMATIZATION OF THE REGULATORY FRAMEWORK OF ENSURING THE WATER TRANSPORT COMPETITIVENESS IN UKRAINE." Economic innovations 23, no. 3(80) (2021): 72–84. http://dx.doi.org/10.31520/ei.2021.23.3(80).72-84.

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Topicality. Business entities in the field of water transport can gain competitive advantages and ensure their competitiveness through the introduction of innovations into the process of providing transport services, reducing the cost of transport services and economies of scale, by strengthening barriers to market entry and exit, by the state regulation (including environmental) of the provision of services in the field of water transport. Legal regulation in this area and its consequences have a significant impact on the competitiveness of economic entities in the field of water transport, e

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15

Kurkin, I. V. "Development of Digital Technologies in the Procedures of Administration of Public Non-Tax Payments." Proceedings of Southwest State University. Series: History and Law 14, no. 1 (2024): 33–45. http://dx.doi.org/10.21869/2223-1501-2024-14-1-33-45.

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Relevance. The effectiveness of administration in any of the spheres of legal regulation is determined by the ability of the relevant sphere to adapt to the changing conditions of public relations, allowing it to develop and improve in proportion to the demands formed by the existing living conditions. The permanent development of digital technologies is one of the distinctive features of modernity, which, in turn, requires their timely and effective use in the process of legal regulation. The sphere of administration of public non-tax payments is no exception. The use of various IT technologi

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16

Mitusova, E. Yu. "Improving Tax Administration of VAT on Timber Export." Finance: Theory and Practice 25, no. 5 (2021): 172–85. http://dx.doi.org/10.26794/2587-5671-2021-25-5-172-185.

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The export of timber can be used by unscrupulous taxpayers in illegal schemes to reimburse VAT from the budget to obtain an unjustified tax benefit by overstating the amount of tax deductions, which confirms the relevance of the research. The subject of the paper is the economic relations between the exporting country and the importer of goods, works or services and their impact on VAT taxation. The aim of the study is to identify the vulnerabilities of the current tax legislation in the field of value-added tax reimbursement and analyze the improvement and optimization of the mechanism for ad

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17

Blikhar, M., and O. A. Vasylkiv. "Legal nature of taxes and fees." Analytical and Comparative Jurisprudence, no. 5 (December 30, 2022): 206–11. http://dx.doi.org/10.24144/2788-6018.2022.05.38.

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The article analyzes the legal nature of taxes and fees. It is substantiated that the basis of the legal regulation of tax relations is the implementation of the influence of economic processes in favour of the public interests of society. It was established that each of the principles of taxation defined by the current Tax Code of Ukraine contains a two-fold component: the legal dimension (the principles of tax legislation and the regulation of tax relations are implemented exclusively in the legal sphere) and the economic dimension (it follows from the content of the principles of the curren

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18

Tymoshchuk, Viktor. "Legal regulation of relations on payment for administrative services." Yearly journal of scientific articles “Pravova derzhava”, no. 33 (September 2022): 360–72. http://dx.doi.org/10.33663/1563-3349-2022-33-360-372.

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Introduction. Relations on payment for administrative services need the attention of Ukrainian scholars, the government and lawmakers. Currently this area is not streamlined in Ukraine. Many administrative services are either unreasonably free or have meager fees. As a result, budgets of local self-government authorities, which provide the bulk of administrative services, do not receive necessary compensation payments. Aim of the article. The aim of the article is to draw the attention of scholars and practitioners to the problematic issues of payment for administrative services. This is relev

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19

Hretsa, S., and Ya Hretsa. "Mechanism of legal regulation of tax comliance." Uzhhorod National University Herald. Series: Law, no. 69 (April 15, 2022): 255–59. http://dx.doi.org/10.24144/2307-3322.2021.69.43.

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The article is devoted to the problems of legal regulation of tax compliance. The general theoretical meaning of the concepts “regulation” and “legal regulation” is revealed. It is emphasized that tax relations need legal influence from the state, regulatory consolidation and regulation. Given the constitutional requirements that give parliament an exclusive competence to establish taxes and fees, the legal regulation of tax relations is enshrined in law. It is pointed out that the set of legal means of regulating tax relations should form a holistic system that provides for the existence of a

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20

Shterndok, E., and M. Pilicheva. "PROBLEM ISSUES OF DETERMINING THE PURCHASE PRICE OF LAND PLOTS THAT ARE SUBJECT TO ALIENATION FOR PUBLIC REQUIREMENTS OR FOR MOTIVES OF PUBLIC NEED." Municipal economy of cities 1, no. 175 (2023): 74–80. http://dx.doi.org/10.33042/2522-1809-2023-1-175-74-80.

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The article formulates the problematic issues of determining the purchase price of land plots that are subject to alienation for public needs or for reasons of public necessity in Ukraine. It is possible to single out the main problems of a legal nature – the Law provides for two types of value that must be determined during the procedure of redemption for public needs: estimated purchase price and purchase price. The following stages of the procedure for the purchase of a plot of land for public needs in Ukraine are distinguished: planning and decision-making, notification of all interested p

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21

Maryniv, Nataliya, and Mushfik Damirchyev. "Features of legal regulation of local taxes and fees administration and their place in the structure of local budget revenues." Law and innovations, no. 3 (47) (November 2024): 151–59. https://doi.org/10.37772/2518-1718-2024-3(47)-22.

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Problem setting. An important element of the economic basis for effective resolution of tasks and functions by local self-government bodies is the income of local budgets. According to information from the official state web portal of open data in the field of public finances - Open budget, there are 1,952 local budgets in Ukraine, the revenue part of which as of October 1, 2024 is formed by 64.23% due to tax revenues in the amount of UAH 316,376,414,760.41. , including, but not exclusively, at the expense of local taxes in the form of property tax in the amount of UAH 47,473,912,844.99. or 15

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22

Demenko, O. Ye. "Reasons for the formation of a tax glossary due to the terms of other branches of legislation." Uzhhorod National University Herald. Series: Law 3, no. 84 (2024): 66–70. http://dx.doi.org/10.24144/2307-3322.2024.84.3.10.

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It is determined that the formation of the system of tax terms involves the inclusion of not only concepts that have an exclusively tax-legal nature. Yes, there are concepts that have cross-industry, general legal significance, character and consequences. It is clear that a certain number of concepts have an established meaning, the meaning of which does not differ in individual industry regulatory regimes. Moreover, some provisions are generally understood and defined on the border of scientific fields. And there are concepts that are borrowed without changes from other branches of legislatio

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23

Komarnytska, I. "Administrative law in the prevention of offenses in the tax field." Analytical and Comparative Jurisprudence, no. 5 (December 30, 2022): 263–67. http://dx.doi.org/10.24144/2788-6018.2022.05.48.

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Offenses in the tax field, which is one of the most important torts of a financial nature, to counter which the state directs effective countermeasures. The main place in the system of financial support for the functioning of the state is given to tax legal relations, which mediate the movement of funds for the implementation of state tasks in order to satisfy general public interests. Today, most spheres of public life are financed at the expense of state resources, received mainly from taxpayers in the form of taxes and fees. Understanding the content of the wording "tax sphere"

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PLOTNIKOVA, Kateryna O., Ievgeniia A. ANANIEVA, Dmytro M. OSYPOV, Victoriia O. ZAKRYNYTSKA, and Natalia O. MAKSYMENKO. "General Theoretical Analysis of the Mechanism of Legal Tax Regulation." Journal of Advanced Research in Law and Economics 10, no. 7 (2019): 2077. http://dx.doi.org/10.14505/jarle.v10.7(45).19.

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The research is devoted to the detailed analysis of the mechanism of legal tax regulation. The study has found that the mechanism of legal tax regulation is primarily related to the legal regulation of tax debt to ensure its proper execution. Full and timely payment of taxes or fees is meant by proper execution. The implementation of tax debt is defined both in the Basic Law of the state, where the emphasis is placed on the imperative requirement for timely payment of taxes and fees in full, and in the Tax code of Ukraine, which establishes the definition of tax debt as the taxpayer's ob

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25

Yalbulganov, A. A. "«Green» function of tax law." Courier of Kutafin Moscow State Law University (MSAL)), no. 7 (October 18, 2023): 116–29. http://dx.doi.org/10.17803/2311-5998.2023.107.7.116-129.

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The article discusses the ecological functions of tax law and the “green” possibilities of legal regulation. Particular attention is paid to the problems of state policy in the field of environmental development of the Russian Federation and the issues of “greening” of Russian legislation on taxes and fees. The author notes that the greening of legislation is a long-established trend in the development of the Russian legal system. Its main directions are the active use of various tax instruments, including incentive tax benefits. The article shows that tax benefits are the basic tools for gree

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26

Dremov, Dmytro, and Iryna Orlovska. "EXERCISE OF RIGHTS AND OBLIGATIONS OF TAXPAYERS AS AN OBJECT OF ADMINISTRATIVE AND LEGAL REGULATION." Modern scientific journal 4, no. 2 (2024): 19–25. http://dx.doi.org/10.36994/2786-9008-2024-4-3.

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The article is devoted to the exercise of rights and obligations of taxpayers as an object of administrative and legal relations. The author notes that payment of taxes is a taxpayer's obligation to ensure the overall functioning of the State mechanism and is an indicator of special attention to the economic and social well-being of the population. After all, a high level of tax payment may indicate that people have a stable income, well-being and trust in the state, while a low level, in turn, may indicate economic problems, shadow economy, distrust in the state or a low level of social guara

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27

Pravdiuk, Maryna. "LOCAL TAXATION: PROBLEMS OF CURRENT LEGISLATION." Scientific Journal of Polonia University 51, no. 2 (2022): 290–98. http://dx.doi.org/10.23856/5134.

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The article highlights basic problems of improving the legislative regulation of local taxation at the present stage. Institutional bases of development of the system of local taxation in Ukraine in the conditions of decentralization are substantiated. The main normative legal acts regulating the collection of local taxes and fees are analyzed. Peculiarities of collecting local taxes and fees, functions of local self-government bodies are considered. The main problems of financial decentralization and local taxation are identified, and the ways of further improvement of the mechanisms of its l

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28

Kotenko, Artem. "Tax system: features of conceptual apparatus." Law and innovations, no. 4 (36) (December 15, 2021): 80–84. http://dx.doi.org/10.37772/2518-1718-2021-4(36)-11.

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Problem setting. The definition of the tax system of Ukraine, given in para. 6.3 of Article 6 of the Tax Code of Ukraine (hereinafter - the TC of Ukraine), as a set of national and local taxes and fees, which are managed in the procedure established by this Code [9], does not cover a number of relations regulated by tax legislation. Appeal to the provisions of para. 1 part 2 of Article 92 of the Constitution of Ukraine [4] further "reinforces" our position. According to the abovementioned norm of the Basic Law of Ukraine, only the laws of Ukraine establish a system of taxation, taxes and fees.

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Tokarieva, Kateryna, and Danylo Berezovskyi. "The application of modern digital technologies in public administration (on the example of the financial sphere)." Law and innovations, no. 3 (43) (September 25, 2023): 54–63. http://dx.doi.org/10.37772/2518-1718-2023-3(43)-8.

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Problem setting. For quite some time now, the Industry 4.0 technological approach has been not only discussed but also actively implemented around the world. According to clause 2 of the Resolution of the Cabinet of Ministers of Ukraine “On Promoting the Implementation of the Industry 4.0 Technological Approach in Ukraine” of 21.07.2021 No. 750, Industry 4.0 provides for comprehensive digitalization and automation of production processes and management in the real sector of the economy. We are impressed by the approach of scientists who emphasize that this can be achieved through the applicati

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30

Kуsil, L. E. "Separate aspects of organizational and legal support of management activities of public administration bodies in war and post-war conditions." TRANSFORMATION LEGISLATION OF UKRAINE IN MODERN CONDITIONS DOCTRINAL APPROACHES AND MEASUREMENTS, no. 14 (September 1, 2023): 227–34. http://dx.doi.org/10.33663/2524-017x-2023-14-227-234.

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An analysis of certain aspects of the organizational and legal provision of management activities of public administration bodies in war and post-war conditions was carried out, and possible ways of their solution were proposed based on the analysis of modern achievements of administrative and legal science. Attention is focused on the problem of the interaction of military and military-civilian administrations, local self-government bodies, the delimitation of their competence for the introduction and implementation of measures of the legal regime of martial law in the context of the draft La

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Sydorova, Elvira. "Рeculiarities of legal regulation of tax authorities of public authorities in Ukraine". Naukovyy Visnyk Dnipropetrovs'kogo Derzhavnogo Universytetu Vnutrishnikh Sprav 1, № 1 (2021): 332–37. http://dx.doi.org/10.31733/2078-3566-2021-1-332-337.

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The article reveals the peculiarities of the legal regulation of tax powers of public authorities in Ukraine. It is noted that the tax legal personality of the state is a direct consequence of the implementation of the public territorial entity's own tax sovereignty. It is emphasized that one of the main classification criteria for the division of public authorities with tax powers is the functional purpose and nature of the body. On the grounds of functional purpose and the nature of powers in the field of taxation, the investigated bodies are divided into: 1) bodies of general competence (Ve

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Parasotskaya, Nataliya N., Yuliya S. Stashina, and Viktor A. Ilyin. "AUDIT OF THE LAND TAX OF AN ECONOMIC ENTITY." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 5/2, no. 137 (2023): 139–46. http://dx.doi.org/10.36871/ek.up.p.r.2023.05.02.020.

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One of the factors that have a certain impact on the economy of the country, subjects of the Russian Federation, municipalities is the formation of effective legislation on taxes and fees, which implies the establishment of proper legal regulation of tax relations, and as a result, replenishment of budgets of appropriate levels. The land tax occupies a special place in the tax system of the Russian Federation as it acts as an important source of local budget formation. The specifics of the audit and the problems that arise during the audit of this object will be discussed in this article.

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Yesimov, S. S. "International legal principles of combating tax offenses." Analytical and Comparative Jurisprudence, no. 6 (December 16, 2024): 564–68. https://doi.org/10.24144/2788-6018.2024.06.91.

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The article examines the international legal principles of combating tax crime based on current legislation and the legislation of the European Union in a comprehensive and systemic aspect. The urgency of conducting scientific research is determined by the need to improve tools for preventing violations of tax and levy legislation, which take into account the inter-branch connections oftax and other branches of legislation. The object of the study was the social relations that develop during the implementation of the norms that provide for combating tax crimes. The subject of the study was int

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Khapsaeva, Rozita B. "Taxation of natural resource management in the Russian Federation: trends and prospects." Vestnik of North Ossetian State University, no. 4 (December 25, 2024): 335–41. https://doi.org/10.29025/1994-7720-2024-4-335-341.

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The relevance of the study is due to the fact that taxes and fees in the environmental management system occupy an important place in the structure of state regulation of rational environmental management. With a moderate and correct approach to the application of resource taxes and fees, stable economic growth of the country is ensured. The purpose of this study is a comprehensive study of the theoretical and practical foundations of environmental taxation in the Russian Federation, as well as the identification of problems and the proposal of reasonable measures to eliminate them. During the

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Rini, Wafia Silvi Dhesinta, and Andi Muhammad Resky Kalo. "Politik Hukum Pengaturan Retribusi Perizinan Tertentu dalam Hubungan Keuangan Pusat dan Daerah." INTERDISCIPLINARY JOURNAL ON LAW, SOCIAL SCIENCES AND HUMANITIES 4, no. 2 (2023): 138. http://dx.doi.org/10.19184/idj.v4i2.44144.

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AbstractThis research aims to determine the dynamics of changes in the regulation of certain types of licensing fees after the enactment of Law Number 1 of 2022 concerning Central and Regional Financial Relations. The results of this research show that first, Law Number 1 of 2022 concerning Central and Regional Financial Relations (UU HKPD) revokes the previous law, namely Law Number 28 of 2009 concerning Regional Taxes and Regional Levies. Second, the HKPD Law regulates levies for Building Approval (PBG), Use of Foreign Workers (PTKA), and Mining Management. Third, the legal politics of chang

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TYUKIN, A. S. "FOREIGN EXPERIENCE IN LEGAL REGULATION OF THE ACTIVITIES OF THE LARGEST TAXPAYERS (BASED ON THE EXAMPLE OF FORMER CIS COUNTRIES)." MOSCOW UNIVERSITY BULLETIN ON STATE AUDIT, no. 2, 2024 (2024): 74–87. https://doi.org/10.55959/msu2413-631x-27-15-2-06.

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The article discusses issues of legal regulation of the activities of organizations — the largest taxpayers in the Russian Federation and individual CIS countries. The problems in the field of tax control over the activities of large taxpayers are analyzed, and the different approaches of the countries under consideration to the concept of «largest taxpayer» are determined. A comparative analysis of the legal regulation of the criteria for classifying taxpayers as the largest in individual CIS countries was carried out. The work carried out made it possible to establish the imperfections of th

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Zakirova, Elina. "Economic regulation and market instruments for environmental protection, including fees for negative impacts." E3S Web of Conferences 291 (2021): 02032. http://dx.doi.org/10.1051/e3sconf/202129102032.

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Based on the results of the analysis of the European and Russian experience of state regulation of environmental protection, in the article the author examines the possibilities of using economic instruments in the field of environmental policy. It is substantiated that some market instruments are able to bring the state income, which can either be directed to environmental protection expenditures, or used to compensate taxes on labor and capital. Environmental budget items are underfunded, despite the positive dynamics of environmental protection costs associated with the implementation of th

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Palshyn, Yu I. "Taxes and fees in the system of regulatory regulation of relations with the building of the service state." Legal Novels 3, no. 22 (2024): 101–4. http://dx.doi.org/10.32782/ln.2024.22.3.16.

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LOZA, Tetiana. "Directions of harmonization of interests of the state and taxpayers." Economics. Finances. Law 9, no. - (2023): 13–17. http://dx.doi.org/10.37634/efp.2023.9.3.

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Introduction. Recent events taking place in the economy, sociopolitical and socioeconomic life of Ukraine, with objective inevitability confirm the need for a harmonious combination of interests of economic entities and the state in the field of tax relations. The purpose of the paper is the directions’ establishing for harmonizing the interests of the state and taxpayers. Results. The final goal of establishing fair relations with taxpayers should be their positive perception of the existing taxation process, as well as ensuring their consent to timely payment of taxes. It is established that

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Turyanskyy, Yuriy. "WAYS OF IMPROVING THE ANALYTICAL TOOLS OF THE MECHANISM OF TAX REGULATION OF UKRAINE." Economic Discourse, no. 3 (September 30, 2020): 45–53. http://dx.doi.org/10.36742/2410-0919-2020-3-5.

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Introduction. Deviations and imbalances that arise in the process of implementing the planned amounts of tax revenues require the implementation of a number of financial and economic measures through prompt intervention in the process of implementing the revenue side of the budget, ie tax regulation. Ensuring stabilization of the country's development is possible under the condition of reforming tax regulation, the priorities of which are de-shadowing of the economy, reducing the number of taxes and fees and creating incentives for small and medium business development, which actualizes the sc

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Lyutova, O. I. "Trends in the Development of Legal Regulation of Tax Payment in the Context of Digitalization of the Economy." Theoretical and Applied Law, no. 2 (July 10, 2024): 55–61. http://dx.doi.org/10.22394/2686-7834-2024-2-55-61.

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The article is devoted to the analysis of trends in the development of legal regulation of the obligation to pay taxes, caused by digital transformation. It has been proven that in the modern realities of digitalization of taxation in the field of legal regulation of the fulfillment of the obligation to pay taxes, three interrelated trends are being realized: firstly, a discrepancy has been established between the pace of development of tax legislation and the objectively existing system of information and digital technologies; secondly, there has been an increase in the volume of discretionar

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Dmytryk, Olha, and Oksana Makukh. "ECONOMIC PRINCIPLES OF TAXATION: PROBLEMS OF DEFINITION AND EMBODIMENT IN THE TAX LEGISLATION OF UKRAINE AND THE EUROPEAN STATES." Baltic Journal of Economic Studies 6, no. 2 (2020): 32–38. http://dx.doi.org/10.30525/2256-0742/2020-6-2-32-38.

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Today, almost every state feels the impact of the financial crisis and is looking for ways to overcome it. It is obvious that the development of economic relations of any state is influenced by taxation, and through taxes, the state has an impact on the property of individuals and legal entities. At the same time, establishing the optimum level of taxation for both taxpayers and the state is an important factor for economic uplift, ensuring the balance of public and private interests in tax and legal regulation, under which there is a proper financial support for the performance of the tasks a

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Chudak, Olesya. "The influence of digitalization on the administration of taxes and charges in Ukraine." Law and innovations, no. 2 (38) (June 24, 2022): 71–77. http://dx.doi.org/10.37772/2518-1718-2022-2(38)-9.

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Problem setting. Modern society is gripped by the trend of digitalization, which permeates all spheres of its life. First of all, such processes affected the state’s economy, and hence the taxation and administration of taxes and fees. According to scientists, the key technologies of the digital economy contribute to the digital transformation of business – the transformation of analog products, business processes and business models of organizations into those based on the effective use of digital technologies. In addition, it should be noted that the digital economy is shaping a new, digital

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GREKOVA, E. M. "CONCERNING THE CONCEPT OF FINANCIAL AND LEGAL REGULATION OF THE TAXATION ADMINISTRATION." MOSCOW UNIVERSITY BULLETIN ON STATE AUDIT, no. 1, 2024 (2024): 55–68. https://doi.org/10.55959/msu2413-631x-27-15-1-05.

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The objective of the article is to delineate the principal characteristics of financial and legal regulation of taxation administration as a significant legal category. The author presents the concept of taxation as a set of economic, legal, social, psychological and other relations for the compulsory, authoritative, irrevocable, individually non-refundable and non-equivalent withdrawal of a portion of the income (or property) of individuals and entities legally obligated to pay established taxes, fees and insurance contributions to the government budget. This definition is based on an analysi

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Demenko, O. Ye. "Penya on the borderline of private and public regulation: the tax aspect of external economic activity." Uzhhorod National University Herald. Series: Law 1, no. 82 (2024): 377–82. http://dx.doi.org/10.24144/2307-3322.2024.82.1.60.

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The application of sanctions is a certain summary of the perception that a person has committed an offense. But before the direct application of sanctions, it is necessary to form a vision regarding the type of responsibility. That is, the construction of financial responsibility can be used, but as a certain generic model that unites institutional or sub-sectoral varieties of responsibility. At the same time, characterizing the tax liability consistently in the assessment of its nature and consequences, distinguish not one of the stages of the tax liability (payment of taxes and fees), but th

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Lyutova, O. I. "Digital transformation of tax payment obligations: stages of legal regulation development." Courier of Kutafin Moscow State Law University (MSAL)), no. 7 (September 16, 2024): 155–62. http://dx.doi.org/10.17803/2311-5998.2024.119.7.155-162.

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The digital transformation of the obligation to calculate and pay taxes is a step-by-step process, and each of the periods of development of legal regulation on the payment of taxes corresponds to its own characteristics and trends. In the course of the study, three stages of the development of new provisions of tax legislation on the payment of taxes related to the digitalization of the economy were identified: automation (informatization), digitalization itself and robotization, involving the introduction of artificial intelligence technology. The author points out the peculiarities of the i

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Koroviy, Valeriy. "Tax regulation of socio-economic development." University Economic Bulletin, no. 47 (December 17, 2020): 147–55. http://dx.doi.org/10.31470/2306-546x-2020-47-147-155.

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Relevance of research topic. Tax regulation is a key factor in ensuring economic development and social stability through a balance of fiscal and stimulus functions. The sources of accumulation of funds of financial resources are the taxes in various forms, which is provided by the fiscal function. The priority is represented by the formation of strategic goals of tax policy to achieve the goals of public financial management. It is necessary, under the current conditions, to improve the structure of tax revenues of the budget. Formulation of the problem. Further development of provisions for

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Lyutova, O. I. "The Obligation to Register with the Tax Authorities in the conditions of Digitalization." Actual Problems of Russian Law 17, no. 9 (2022): 42–48. http://dx.doi.org/10.17803/1994-1471.2022.142.9.042-048.

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The paper deals with topical issues of the development of legal regulation of the obligations for physical and legal entities to register with tax authorities due to the digital transformation of tax administration. It is noted that the main principles of providing services for registration with the tax authority in electronic form include accessibility, information openness, as well as its competitiveness. The paper highlights the need for the development of legislation on taxes and fees and ensuring the possibility for private subjects of tax law to provide services for registration with tax

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GALAEVA, L. A. "ON THE ISSUE OF PAYMENTS IN FAVOR OF INDIVIDUALS WITHIN THE FRAMEWORK OF LABOR RELATIONS AS OBJECTS OF TAXATION WITH INSURANCE CONTRIBUTIONS FOR COMPULSORY SOCIAL INSURANCE: CURRENT ISSUES OF LEGAL REGULATION AND ENFORCEMENT." Economic Problems and Legal Practice 19, no. 5 (2023): 23–29. http://dx.doi.org/10.33693/2541-8025-2023-19-5-23-29.

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The article, based on an analysis of the legislation on taxes and fees and law enforcement practice, examines the grounds and conditions for including (attributing) amounts of money paid to employees as individuals to the object of taxation by the insurance premium tariff for certain types of compulsory social insurance. Attention is focused on the problematic aspects of qualifying a number of payments, the mention of which is not contained in Article 422 of the Tax Code of the Russian Federation. The author substantiates the feasibility of improving the current legislation and overcoming the

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Sazonova, A. "Certain aspects of improving the participation in tax legal relations of an individual who conducts independent professional activity based on the analysis of the EU experience." Uzhhorod National University Herald. Series: Law 1, no. 75 (2023): 272–78. http://dx.doi.org/10.24144/2307-3322.2022.75.1.45.

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The article is devoted to researching the content of the concept of "independent professional activity" in the context of tax legal relations. The work carried out a comprehensive scientific study on the issues of determining the specifics of the tax-legal status of natural persons engaged in independent professional activity, the specifics of the specified category of persons fulfilling their constitutional obligation to pay taxes and fees, the mechanisms of participation of such persons in ensuring the taxation of other subjects , as well as in the development of recommendations for th

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