Instituto de Estudios Políticos y Derecho Público "Dr. Humberto J. La Roche"
de la Facultad de Ciencias Jurídicas y Políticas de la Universidad del Zulia
Maracaibo, Venezuela
Esta publicación cientíca en formato digital es continuidad de la revista impresa
ISSN-Versión Impresa 0798-1406 / ISSN-Versión on line 2542-3185Depósito legal pp
197402ZU34
ppi 201502ZU4645
Vol.40 N° 72
Enero
Junio
2022
Recibido el 15/08/2021 Aceptado el 22/12/2021
ISSN 0798- 1406 ~ De pó si to le gal pp 198502ZU132
Cues tio nes Po lí ti cas
La re vis ta Cues tio nes Po lí ti cas, es una pu bli ca ción aus pi cia da por el Ins ti tu to
de Es tu dios Po lí ti cos y De re cho Pú bli co “Dr. Hum ber to J. La Ro che” (IEPDP) de la Fa-
cul tad de Cien cias Ju rí di cas y Po lí ti cas de la Uni ver si dad del Zu lia.
En tre sus ob je ti vos fi gu ran: con tri buir con el pro gre so cien tí fi co de las Cien cias
Hu ma nas y So cia les, a tra vés de la di vul ga ción de los re sul ta dos lo gra dos por sus in ves-
ti ga do res; es ti mu lar la in ves ti ga ción en es tas áreas del sa ber; y pro pi ciar la pre sen ta-
ción, dis cu sión y con fron ta ción de las ideas y avan ces cien tí fi cos con com pro mi so so cial.
Cues tio nes Po lí ti cas apa re ce dos ve ces al año y pu bli ca tra ba jos ori gi na les con
avan ces o re sul ta dos de in ves ti ga ción en las áreas de Cien cia Po lí ti ca y De re cho Pú bli-
co, los cua les son so me ti dos a la con si de ra ción de ár bi tros ca li fi ca dos.
ESTA PU BLI CA CIÓN APA RE CE RE SE ÑA DA, EN TRE OTROS ÍN DI CES, EN
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Re vicyhLUZ, In ter na tio nal Po li ti cal Scien ce Abs tracts, Re vis ta In ter ame ri ca na de
Bi blio gra fía, en el Cen tro La ti no ame ri ca no para el De sa rrol lo (CLAD), en Bi blio-
gra fía So cio Eco nó mi ca de Ve ne zue la de RE DIN SE, In ter na tio nal Bi blio graphy of
Po li ti cal Scien ce, Re vencyt, His pa nic Ame ri can Pe rio di cals In dex/HAPI), Ul ri ch’s
Pe rio di cals Di rec tory, EBS CO. Se en cuen tra acre di ta da al Re gis tro de Pu bli ca cio-
nes Cien tí fi cas y Tec no ló gi cas Ve ne zo la nas del FO NA CIT, La tin dex.
Di rec to ra
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OIRALITH
M. C
HIRINOS
P
ORTILLO
Co mi té Edi tor
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Al fre do Ra mos Ji mé nez
Go ran Ther born
Frie drich Welsch
Asis ten tes Ad mi nis tra ti vos
Joan López Urdaneta y Nil da Ma rín
Re vis ta Cues tio nes Po lí ti cas. Av. Gua ji ra. Uni ver si dad del Zu lia. Nú cleo Hu ma nís ti co. Fa-
cul tad de Cien cias Ju rí di cas y Po lí ti cas. Ins ti tu to de Es tu dios Po lí ti cos y De re cho Pú bli co
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Vol. 40, Nº 72 (2022), 38-47
IEPDP-Facultad de Ciencias Jurídicas y Políticas - LUZ
State tax policy as an object of
administrative and legal regulation
DOI: https://doi.org/10.46398/cuestpol.4072.02
Vsevolod Knyazev *
Nadiia Bortnyk **
Myroslava Sirant ***
Halyna Lukіanova ****
Galina Striiashko *****
Oksana Humeniuk ******
Abstract
The purpose of the research is devoted to studying the legal
nature of legal relations in the process of implementing state tax
policy. The main content. Considered is the normative framework
which forms the basis for regulation of tax policy. Noted is close
connection of this branch with all spheres of legal reality of the
society. Analyzed are the concepts of “legal relations” and “legal
regulation”. The content of legal regulation of the tax sector is characterized
through the study of public service, law enforcement and jurisdictional
activities of the state in the tax sphere. Methodology. Review of materials
and methods is performed on the basis of analyzing documentary materials
on regulation of the state tax policy. Conclusions. It is determined that legal
regulation in the sphere of tax policy includes public service, law enforcement
and jurisdictional activity of the state, which is aimed at satisfaction of
human rights and legitimate interests. Such activity is aimed at ensuring a
high quality of life for people throughout the territory of Ukraine, and also
at achieving an optimal balance between lling the budget and maintaining
* Doctor of Law, Associate Professor, Professor of the Department of Administrative and Constitutional
Law, Faculty of Maritime Law, Admiral Makarov National University of Shipbuilding, 9 Heroiv Ukrainy
Ave., Mykolaiv, 54025, Ukraine. ORCID ID: https://orcid.org/0000-0002-3696-0746
** Doctor of Law, Professor, Professor of the Department of Administrative and Constitutional Law,
Faculty of Maritime Law, Admiral Makarov National University of Shipbuilding, 9 Heroiv Ukrainy
Ave., Mykolaiv, 54025, Ukraine. ORCID ID: https://orcid.org/0000-0003-1794-2793
*** Doctor of Law, Associate Professor, Dean for Master’s Studies of the Educational-Scientic Institute
of Jurisprudence, Psychology and Innovative Education, Lviv Polytechnic National University, 1/3
Kniazia Romana Street, Lviv, 79005, Ukraine. ORCID ID: https://orcid.org/0000-0002-9393-2397
**** Candidate of Law, Associate Professor, Associate Professor of the Department of Administrative and
Informational Law of the Educational-Scientic Institute of Jurisprudence, Psychology and Innovative
Education, Lviv Polytechnic National University, 1/3 Kniazia Romana Street, Lviv, 79005, Ukraine.
ORCID ID: https://orcid.org/0000-0003-1109-9299
***** Ph.D., Associate Professor, Department of Financial Law. University of State Fiscal Service. Irpin.
Ukraine. ORCID ID: https://orcid.org/0000-0001-6773-025X
****** Graduate student of the rst year of study. University of State Fiscal Service. Irpin. Ukraine. ORCID
ID: https://orcid.org/0000-0001-9178-547X
39
CUESTIONES POLÍTICAS
Vol. 40 Nº 72 (2022): 38-47
conditions for economic growth and improving social welfare. The sphere
of taxes aects provision of national interests.
Keywords: the state tax policy; legal relations; legal regulation; public
service relations; administrative and legal relations.
La política scal estatal como objeto de regulación
administrativa y legal
Resumen
La investigación está dedicada a estudiar la naturaleza de las relaciones
jurídicas en el proceso de implementación de la política tributaria estatal.
Se considera el marco normativo que forma la base para la regulación de
la política tributaria. También se analizan los conceptos de “relaciones
jurídicas” y “regulación jurídica”. El contenido de la regulación legal del
sector tributario se caracteriza por el estudio de las actividades de servicio
público, aplicación de la ley y jurisdiccionales del Estado en el ámbito
tributario. La revisión de materiales y métodos se realiza sobre la base del
análisis de fuentes documentales sobre la regulación de la política scal
estatal. Como conclusión se determina que la regulación legal en el ámbito
de la política tributaria incluye el servicio público, la aplicación de la ley y
la actividad jurisdiccional del Estado, la cual está orientada a la satisfacción
de los derechos humanos e intereses legítimos de la ciudadanía. Dicha
actividad tiene como objetivo garantizar una alta calidad de vida para las
personas en todo el territorio de Ucrania e, igualmente, lograr un equilibrio
óptimo entre llenar el presupuesto y mantener las condiciones para el
crecimiento económico y mejorar el bienestar social.
Palabras clave: política tributaria estatal; relaciones legales; regulación
legal; relaciones de servicio público; relaciones
administrativas y legales.
Introduction
Domestic experience and foreign practices demonstrate the impact of
taxation on all spheres of public life, on the social aspect and the economic
aspect. Through implementation of tax policy, the state can eectively
stimulate economic activity, create favorable conditions for development of
priority sectors of the economy, regulate budget lling.
40
Vsevolod Knyazev, Nadiia Bortnyk, Myroslava Sirant, Halyna Lukіanova, Galina Striiashko y
Oksana Humeniuk
State tax policy as an object of administrative and legal regulation
Payment of taxes to a greater or lesser extent is a concern of every person.
The need to pay taxes does not depend on specic circumstances, i.e., it is
an absolute obligation. Thus, in accordance with Art.67 of the Constitution
of Ukraine “Everyone is obliged to pay taxes and fees in manner and
amounts prescribed by the law. All citizens annually submit their property
and income declarations for the past year to the tax inspections at place of
residence in manner prescribed by the law” (Law of Ukraine, 1996).
At the present stage of Ukraine’s development, which, on the one hand, is
characterized with European integration processes and, on the other hand,
with the state of external military aggression, qualitative legal regulation of
tax legal relations becomes especially relevant and important.
Art. 10 the of the Commercial Code of Ukraine stipulates that tax policy
should be aimed at ensuring economically justied tax burden on business
entities, stimulating socially necessary economic activities of entities, as
well as compliance with the principle of social justice and constitutional
guarantees of citizens’ rights in conditions of taxing their incomes (Law of
Ukraine, 2003).
Highlighting the administrative and legal aspect in the regulation of
legal relations arising during implementation of tax policy and disclosing
its essence will help to ensure priority of taxpayers’ rights, balance interests
of taxpayers, nd eective mechanisms for timely formation of public
monetary funds and protect national interests.
1. Literature review
V. Teremetskyi (2012) notes that international and domestic practice
shows that tax relations in most countries of the world are regulated
by coded acts (and Ukraine is not an exception in this regard). The Tax
Code of Ukraine, just like the Belarusian one, denes the scope of the
Tax Code itself, not the area of tax relations in general. Thus, Art.1 of the
Tax Code of Ukraine denes the range of public relations that arise in the
sphere of collection of taxes and fees and fall within the scope of its action
(regulation). However, the analysis of the provisions of this article gives
us an opportunity to conclude that some aspects of tax relations are not
covered (in particular, the establishment (introduction) of taxes, appeals
against decisions and actions of tax authorities and their ocials, etc.).
Instead, such term as “administrative procedure” is introduced, although
its content is not disclosed in the code.
In addition to that V. Teremetskyi (2012) emphasizes that not all
available tax legal structures completely fall into the sphere of tax and legal
regulation. Some of them are the subject of other branches of nancial law
41
CUESTIONES POLÍTICAS
Vol. 40 Nº 72 (2022): 38-47
and even other legal entities. Thus, within the group of legal relations on the
collection of taxes and fees, relations that provide for the collection of taxes,
fees and penalties from individuals and organizations, which are carried
out in court, are governed by civil procedural or commercial procedural law
(Teremetskyi, 2012).
In his turn L. Dolia notes that tax relations are a form of expression of
economic, political and other relations (Dolia, 2003).
When analyzing his issue N. Khatnyuk concludes that taxation is closely
connected with all spheres of legal reality of the Ukrainian society, so it is
quite logical that the legal regulation of tax relations is reected in a large
number of regulatory acts. At the same time, a large number of legal sources
make it dicult to understand certain tax laws and can lead to ambiguous
interpretation of them by both tax payers and ocials of the controlling
body (Khatnyuk, 2017).
Thus, taking into account a rather wide range of issues the sphere of
taxation intersects with, we believe that for further research it will be
expedient to consider the content of a more general concept, i.e. the concept
of “legal relations”.
However, it should be noted that it is dicult to distinguish between
administrative law and complex branches of law. For example, the
mechanism of the ratio of the administrative law and he tax law is such
that most of the relations that form the subject of the latter are regulated
by the rules of the administrative law and with the help of its inherent legal
means. In view of this, the essence of the administrative and legal aspect in
regulation of legal relations in implementation of the state tax policy needs
further disclosure, and the chosen research topic acquires its relevance.
2. Materials and methods
Research of materials and methods based on the analysis of documentary
sources and normative legal acts of the state tax policy. The formal-dogmatic
method contributed to development of the author’s explanation of the
current state, problems, and practical role of legal technologies for further
development and improvement of the state tax policy. The ocially legal
method gave an opportunity to suggest directions and types of using legal
technologies as prospects of the state tax policy. The dialectical method of
cognition of the facts of social reality is the foundation where formal-legal
and, rather, legal approaches are based in many respects.
42
Vsevolod Knyazev, Nadiia Bortnyk, Myroslava Sirant, Halyna Lukіanova, Galina Striiashko y
Oksana Humeniuk
State tax policy as an object of administrative and legal regulation
3. Results and discussion
Considering legal relations that exist in the sphere of the state tax policy,
we should note that it is advisable to pay attention to the legal norms that
make up the tax legislation of our state. Article 3 of the Tax Code of Ukraine
contains the following list: The Constitution of Ukraine; the Tax Code of
Ukraine; the Customs Code of Ukraine, other laws on customs aairs in
the area of regulating legal relations, arising in connection with taxation of
transactions on goods movement through the customs border of Ukraine;
eective international agreements which have been conrmed to be
obligatory by the Verkhovna Rada of Ukraine and which regulate the issues
of taxation; Legislative acts adopted on the basis of and in compliance
with the (Tax) Code and the laws on customs aairs; decisions made by
the Verkhovna Rada of the Autonomous Republic of Crimea, local self-
government bodies on local taxes and fees, adopted according to the rules
established by the Tax Code (Law of Ukraine, 2010).
According to M. Zwick, legal relations are relations between people which
are the legal expression of economic, political, family, procedural and other
social relations, where one party based on legal norms requires the other
party to perform certain actions or refrain from performing such actions,
and the other the party is obliged to comply with these requirements.
A. Skakun believes that the rules of law and legal relations are
interrelated, because the law can be applied only when certain events
or actions are given the nature of legally signicant facts (acts) that put
people in the position of parties of legal relations that have interdependent
subjective rights and legal obligations. Thus, legal relations are an objective
form of realization of rights and obligations. In view of this, legal relations
are considered as voluntary public relations provided by the state and
regulated by law, they are expressed in a specic relationship between
eligible subjects (bearers of subjective rights) and obligated subjects
(bearers of responsibilities) (Skakun, 2010).
Summing up the words of the above-mentioned scientists, we come to
the conclusion that legal relations in the sphere of regulation of tax policy
are a variety of social relations regulated by the norms of the public law.
At the same time, direction of legal regulation in the sphere of tax policy
includes public service activity, law enforcement activity and jurisdictional
activity of the state.
As noted by V. Averyanov, public service activity is the activity of
relevant state and non-state bodies aimed at ensuring certain conditions
determined in the course of their relations with the population, specic
individuals and legal entities; under these conditions the latter are able to
eectively exercise and protect their rights, freedoms and legal interests
(Averyanov, 2011).
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CUESTIONES POLÍTICAS
Vol. 40 Nº 72 (2022): 38-47
B. Guk writes that introduction of such a concept as “public service
activity” into legal circulation has long been a cause of discussion in
scientic circles, since such activity is based on constitutional position of
social orientation of the state and it is a content of state’s activity, state’s
duty to ensure human rights and freedoms (Guk, 2011).
O. Dzhafarova’s scientic position is noteworthy in this regard. She
proposes to focus on the analysis of more general categories, such as “state”,
“rights and freedoms of citizens” and “mechanism for ensuring rights and
freedoms of citizens”, as far as interconnection of the latter is central for the
juridical science. Organization and functioning of the modern Ukrainian
state is based on a social agreement, which provides that the state is formed
by the will of free and independent persons and that it is obliged to promote
in every way realization of human rights, and in case of their violation the
state must protect the latter.
The other party to the social agreement also has certain obligations,
including payment of taxes, compliance with established rules of conduct,
duty to protect integrity of the state, etc. It should be noted that this gives
individuals priority and opportunities to exercise their rights, in particular
in relations with the public administration. It is in this way that the modern
idea of the state is revealed: the state is an institution that provides certain
services to persons who, so to say, order these services. The range of these
services directly follows from the public functions of the state, which are the
content, grounds for identication and consolidation of specic rights and
duties of subjects of the respective relations (Dzhafarova, 2016). Public-
service activity of the state in the sphere of tax policy includes, for example,
administration of taxes, issuance of permits, etc.
Law enforcement activity is a type of state activity carried out in order
to protect the law by specially authorized bodies by means of applying
legal measures of inuence strictly in accordance with the law and in strict
compliance with the procedure established by the law (Leheza et al., 2018).
In the sphere of the state tax policy, law enforcement activities include,
for example, inspections of compliance with laws and other regulations.
Administrative means of law enforcement nature include various forms
and methods of control and supervision over the observance of law and
discipline in the sphere of public administration, as well as the use of
statutory means of educational and coercive inuence.
They are used to protect the social order of Ukraine, property, socio-
economic, political and personal rights and freedoms of citizens, rights
and legitimate interests of enterprises, institutions and organizations, the
established order of governance, state and public order, strengthening the
rule of law, preventing and combating crimes, education of citizens in the
spirit of strict observance of the Constitution and laws of Ukraine (Leheza
et al., 2021).
44
Vsevolod Knyazev, Nadiia Bortnyk, Myroslava Sirant, Halyna Lukіanova, Galina Striiashko y
Oksana Humeniuk
State tax policy as an object of administrative and legal regulation
S. Komissarov argues that administrative and jurisdictional activities
should be understood as regulated by law activities of authorized state bodies,
local governments and their ocials, aimed at: conducting proceedings in
cases of administrative oenses, enforcement of administrative sanctions,
and prevention and cessation of such oenses in order to protect the
respective rights and freedoms of citizens, property, constitutional order
of Ukraine, rights and legitimate interests of enterprises, institutions and
organizations, established law and order, reinforcement of the rule of law,
preventing oenses, educating citizens in the spirit of strict observance of
the Constitution and laws of Ukraine, respect for human rights, honor and
dignity as well as for rules of coexistence, conscientious performance of
one’s duties, responsibility to society (Komissarov, 2015).
L. Anokhina considers the concept of “administrative jurisdiction”
in two aspects: static one (as a combination of powers of a subject of
administrative jurisdiction) and functional-dynamic one (as a special type
of law-enforcement activity) (Anokhina, 2001). The role of administrative
responsibility in the ght against oenses is constantly growing, the number
of administrative oenses is increasing, and penalties for misconduct
become more severe. Liability is established for actions that did not
previously belong to the category of oenses, for example violations of tax
law, etc. (Leheza et al., 2020).
When analyzing the concepts of legal regulation and legal relations
we can see that they belong to the fundamental categories of science of
administrative law, since it is in legal relations that such law exists, acts,
and lives. Legal relations most clearly reect the specics of the method
of administrative and legal regulation of public relations. In view of this,
it is correct and necessary to establish a circle of those public relations
regulated by the rules of administrative law, as this will give an opportunity
to accurately identify the purpose of methods in this branch of law, study
the full potential of their regulatory inuence and determine the level of
their eectiveness (Yurovskaya, 2016).
Y. Bityak notes that administrative-legal relations are public relations
in the sphere of public administration, and participants of these public
relations act as carriers of rights and obligations, regulated by the norms
of administrative law. We can note the following features of administrative
and legal relations:
1. in administrative and legal relations, rights and obligations require
appropriate actions of an executive and administrative nature in
order to be fullled.
2. a necessary condition for the emergence of administrative and legal
relations is that there is an obligatory subject (the state) which must
take part in them.
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CUESTIONES POLÍTICAS
Vol. 40 Nº 72 (2022): 38-47
3. administrative and legal relations may arise at the initiative of each
party, regardless of the will of the other party.
4. disputes between the parties of administrative and legal relations,
as a rule, are resolved administratively.
5. Administrative and legal relations arising between executive
authorities and other participants of the administrative law
are not always relations carried out by the method of power and
subordination.
6. Violation of the administrative-legal norm requirements by one of
the parties of administrative and legal relations entails legal liability
(Bytyak, 2010).
In view of the above, it can be argued that the relations in the sphere of
the state tax policy in Ukraine are quite clearly dened and regulated at the
legislative level (Leheza et al., 2021).
However, the tax sphere has too close relations with other sectors of
public life and has has an inuence on these sectors. To eectively ensure
the priority of taxpayers’ rights and nd eective mechanisms for well-
timed formation of public funds, it is necessary to clarify and disclose the
essence of legal relations arising in the sphere of realization of the state tax
policy (Leheza et al., 2021).
Legal regulation in the sphere of tax policy includes public service,
law enforcement and jurisdictional activity of the state, which is aimed at
satisfaction of human rights and legitimate interests. Such activity is aimed
at ensuring a high quality of life for people throughout the territory of
Ukraine, and at achieving an optimal balance between lling the budget and
maintaining conditions for economic growth and improving social welfare.
In general, the sphere of taxes aects the national interests of Ukraine.
Thus, relations that arise in the sphere of taxation are of great importance.
Conclusion
Thus, relations in the sphere of regulating the state tax policy have the
following features: these relations presuppose an obligatory participation of
the state; they require corresponding actions of executive and administrative
nature in order to be fullled; they may arise on the initiative of each of
the parties, regardless of the will of the other party; disputes between the
parties of legal relations, as a rule, are resolved administratively; and
violation of the administrative-legal norm requirements by one of the
parties of legal relations entails legal liability; relations arising between the
executive authorities and other participants in legal relations in the sphere
46
Vsevolod Knyazev, Nadiia Bortnyk, Myroslava Sirant, Halyna Lukіanova, Galina Striiashko y
Oksana Humeniuk
State tax policy as an object of administrative and legal regulation
of the state tax policy are not always relations carried out by the method of
power and subordination.
Given the analysis of relations arising in the sphere of regulation of the
state tax policy one can condently assert that in their essence they are
similar to the characteristics of administrative and legal relations. Thus,
administrative, and legal norms form the basis for regulation of the state
tax policy.
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Esta revista fue editada en formato digital y publicada
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