Specificity of discretion in tax and legal regulation

Authors

DOI:

https://doi.org/10.15587/2523-4153.2017.111208

Keywords:

fiscal relations, balance of interests, judicial discretion, presumption of legality of taxpayer decision

Abstract

It is stated that the problem of judgement in the tax-legal regulation cannot be considered as separate or relatively closed. An analysis of this form of realization of freedom of choice cannot be considered complete without the study of the problems of "discretion", "prejudice", "interpretation", "value judgement ". It is noted that the grounds of judgement in tax law regulation are: the nature and content of tax law norms, terminology of tax legislation, conflicts of legal norms, value judgements.

Judgement in tax regulation is an elaborate complex phenomenon, which determines its place at the junction of several branches of law and methods of regulation. The application of judgement in tax relations involves harmonization of the range of influence of tax regulations and the discretion of possibilities of their use. The complexity of judgement in tax regulations involves two aspects: the complexity of relations that are regulated in a similar way, and the complexity of the acts by which it is carried out.

The complexity of relations reflecting the situation, discretion of which should be realized, involves, apart from the availability of the tax sector, the groups of relations that are not directly tax, but without clarifying the origin and nature of which it is impossible to choose the subject of the judgement.

The complexity of acts involves, on the one hand, the participation in the implementation of judgemental acts related to various sectoral legislation (as mentioned above), and, on the other hand, the complexity of acts that characterize a single (rather notional) sectoral approach.

The substantial feature in the realization of the judgement of lawmaking subjects, power subjects, judicial discretion is the realization of the latter in the exercise of rights. At the same time, certain freedom of choice also characterizes the actions of the payer, when he, at his own discretion, chooses the possible options for the realization of his own tax liability. Freedom to choose the behavior option, taxpayer’s decision-making are both associated with the realization of duty

Author Biography

Mykola Kucheriavenko, Yaroslav Mudryi National Law University Pushkinskaya str., 77, Kharkiv, Ukraine, 61024

LL.D., PhD in Economics, Professor, Academician of the National Academy of Legal Sciences of Ukraine, Honored Worker of Science and Technology of Ukraine

First Vice-President of the National Academy of Legal Sciences of Ukraine, Head of Department

Department of Finance Law 

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Published

2017-09-30

How to Cite

Kucheriavenko, M. (2017). Specificity of discretion in tax and legal regulation. ScienceRise: Juridical Science, (1 (1), 37–41. https://doi.org/10.15587/2523-4153.2017.111208

Issue

No. 1 (1) (2017)

Section

Juridical Science

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Copyright (c) 2017 Mykola Kucheriavenko

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