Some aspects of the procedure for providing administrative services in the field of tax and collection management

Authors

  • Yehor Bulychov University of Customs and Finance Volodymyra Vernadskoho str., 2/4, Dnipro, Ukraine, 49000, Ukraine
  • Yevhen Leheza University of Customs and Finance Volodymyra Vernadskoho str., 2/4, Dnipro, Ukraine, 49000, Ukraine https://orcid.org/0000-0001-9134-8499

DOI:

https://doi.org/10.15587/2523-4153.2020.198659

Keywords:

legal act, procedure of providing administrative services in the field of taxation and fees

Abstract

The scientific article is devoted to the characteristics of the procedure of providing administrative services in the field of taxation and fees. In Ukraine, the procedure for providing administrative services in the field of tax and levying needs to be improved. After all, in the Law of Ukraine “On Administrative Services”, the characterization of the mechanism of the procedure of providing administrative services in the field of taxation and collection contains only formal aspects and is reflective of other normative legal acts, which, in turn, leads to its own and quite opposite interpretation of norms by subjects of public administration.

Regarding the directions of improvement of the procedure of providing administrative services in the field of taxation and collection there  are: development and adoption of the Law of Ukraine "On Administrative Procedures"; the amount of payment for types of electronic services should be determined solely by laws, not by-laws; development and adoption of the Law of Ukraine “On Administrative Fee”, which should unify the name of the fee for administrative services; it is necessary to define uniform rates of administrative fees for all types of administrative services.

The stages of the procedure of providing administrative services in the field of taxes and fees are established: 1) acceptance of documents and applications, their registration in accordance with the Model Instruction in the Central Executive Bodies, the Council of Ministers of the Autonomous Republic of Crimea, local executive bodies, approved by resolution Ministers of Ukraine dated November 30, 2011 No. 1242; 2) check of the completeness of the documents, the accuracy of the information provided, which can be carried out by inspecting and photographing the storage facilities, the surrounding area, checking the compliance of the storage facilities with the information, specified in the documents, attached to the application for authorization. According to the results of the “actual” inspection, an act is drawn up. The term of verification of both documents and compliance of future objects of conducting permitting activity is general and should not exceed 10 working days on the day of registration of the application; 3) making a decision on granting a permit or refusing to grant a permit, issuing a relevant decision by an order occurring within no more than 3 working days from the date of drafting the act; 4) registration of the object of permitting activity in the respective Register; 5) sending to the applicant an extract from the Register

Author Biographies

Yehor Bulychov, University of Customs and Finance Volodymyra Vernadskoho str., 2/4, Dnipro, Ukraine, 49000

Postgraduate Student

Department of Administrative and Customs Lawuk

Yevhen Leheza, University of Customs and Finance Volodymyra Vernadskoho str., 2/4, Dnipro, Ukraine, 49000

Doctor of Law, Professor

Department of Administrative and Customs Law

References

  1. Priymachenko, D. V. (2010). Administrative services that given custom bodies: state and prospects. Bulletin of the Academy of Customs Service of Ukraine. Law series, 2 (5), 6–12.
  2. On Administrative Services (2012). Law of Ukraine No. 5203-VI. 06.09.2012. URL: http://zakon4.rada.gov.ua/laws/show/5203-17
  3. Tymoshchuk, V. P. (2003). Administratyvna protsedura ta administratyvni posluhy. Zarubizhnyi dosvid i propozytsii dlia Ukrainy. Kyiv: Fakt, 496.
  4. Averianov, V. B. (2005). Administratyvne pravo. Akademichnyi kurs Vol. 2. Kyiv: Yuryd. dumka, Osoblyva chastyna, 624.
  5. Pysarenko, H. M. (2006). Administratyvni posluhy v Ukraini: orhanizatsiino-pravovi aspekty. Odessa, 20.
  6. Mordvin, I. A. (2013). Administratyvni posluhy podatkovykh orhaniv Ukrainy. Kharkiv, 189.
  7. Sharov, Yu., Sukhinin, D. (2006). Udoskonalennia polityky i protsedur nadannia administratyvnykh posluh. Aktualni problemy derzhavnoho upravlinnia, 4 (26), 231–235.
  8. Tsyndria, V. M. (2011). Orhanizatsiino-pravovi zasady nadannia administratyvnykh posluh orhanamy vnutrishnikh sprav Ukrainy. Kyiv, 20.
  9. Fuhlevych, K. A. (2015). Administratyvni posluhy : poniattia, vydy, protsedurne rehuliuvannia. Odessa, 23.
  10. Sosnovyk, O. O. (2008). Diialnist orhaniv vnutrishnikh sprav shchodo nadannia administratyvnykh posluh: orhanizatsiino-pravovi pytannia. Kharkiv: Kharkivskyi natsionalnyi universytet vnutrishnikh sprav, 216.
  11. Pro litsenzuvannia vydiv hospodarskoi diialnosti (2015). Zakon Ukrainy No. 222-VIII. 02.03.2015. Vidomosti Verkhovnoi Rady, 23, 158.
  12. Mizhnarodna konventsiia pro sproshchennia i harmonizatsiiu mytnykh protsedur: vid 18.05.1973 (2011). Ofitsiinyi visnyk Ukrainy, 71, 727, 244.
  13. The Customs Code of Ukraine (2012). Zakon Ukrainy No. 4495-VI. 13.03.2012. Vidomosti Verkhovnoi Rady Ukrainy, 44-45, 46-47, 48, 552.
  14. Dubenko, S. D. (2008). Administratyvni posluhy orhaniv vykonavchoi vlady: teoretychni pidkhody do vyrishennia praktychnykh zavdan (na dopomohu slukhacham systemy pidvyshchennia kvalifikatsii derzhavnykh sluzhbovtsiv). Kyiv: NADU, 44.
  15. Pro zatverdzhennia Polozhennia pro sklady tymchasovoho zberihannia (2012). Nakaz Ministerstva finansiv Ukrainy No. 613. 28.05.2012. Ofitsiinyi visnyk Ukrainy, 62, 225, 2552.
  16. Pro diialnist mytnykh brokeriv (2015). Nakaz Ministerstva finansiv No. 693. 04.08.2015. Ofitsiinyi visnyk Ukrainy, 72, 230, 2394.
  17. Pro zatverdzhennia Poriadku nadannia skladskym obiektam statusu «mytnyi sklad» ta pozbavlennia takoho statusu (2012). Nakaz Ministerstva finansiv Ukrainy No. 835. 16.07.2012. Ofitsiinyi visnyk Ukrainy, 61, 135, 2491.
  18. Pro zatverdzhennia Poriadku podannia ta rozghliadu zaiav, nadannia, zupynennia dii, anuliuvannia dozvoliv na vidkryttia ta ekspluatatsiiu mahazynu bezmytnoi torhivli ta formy Zaiavy na vidkryttia ta ekspluatatsiiu mahazynu bezmytnoi torhivli (2012). Nakaz Ministerstva finansiv Ukrainy No. 692. 08.06.2012. Ofitsiinyi visnyk Ukrainy, 54, 139, 2184.
  19. Pro vporiadkuvannia vydachi subiektam pidpryiemnytskoi diialnosti litsenzii na pravo optovoi torhivli spyrtom etylovym i plodovym, alkoholnymy napoiamy ta tiutiunovymy vyrobamy (1999). Postanova Kabinetu Ministriv Ukrainy No. 500. 31.03.1999. Ofitsiinyi visnyk Ukrainy, 24.
  20. Pro Tymchasovyi poriadok vydachi litsenzii na pravo importu, eksportu spyrtu etylovoho, koniachnoho i plodovoho, alkoholnykh napoiv ta tiutiunovykh vyrobiv i rozdribnoi torhivli alkoholnymy napoiamy ta tiutiunovymy vyrobamy (1996). Postanova Kabinetu Ministriv Ukrainy No. 493. 13.05.1996. Uriadovyi kurier.
  21. On the State Regulation of Production and Circulation of Ethyl Alcohol, Cognac and Fruit Alcohols, Alcoholic Beverages and Tobacco Products (1995). Zakon Ukrainy No. 481/95-BP. 19.12.1995. Vidomosti Verkhovnoi Rady Ukrainy, 46, 345.

Downloads

Published

2020-03-10

How to Cite

Bulychov, Y., & Leheza, Y. (2020). Some aspects of the procedure for providing administrative services in the field of tax and collection management. ScienceRise: Juridical Science, (1 (11), 34–42. https://doi.org/10.15587/2523-4153.2020.198659

Issue

No. 1 (11) (2020)

Section

Juridical Science

License

Copyright (c) 2020 Yehor Bulychov, Yevhen Leheza

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Our journal abides by the Creative Commons CC BY copyright rights and permissions for open access journals.

Authors, who are published in this journal, agree to the following conditions:

1. The authors reserve the right to authorship of the work and pass the first publication right of this work to the journal under the terms of a Creative Commons CC BY, which allows others to freely distribute the published research with the obligatory reference to the authors of the original work and the first publication of the work in this journal.

 2. The authors have the right to conclude separate supplement agreements that relate to non-exclusive work distribution in the form in which it has been published by the journal (for example, to upload the work to the online storage of the journal or publish it as part of a monograph), provided that the reference to the first publication of the work in this journal is included.