Guarantees within tax legal relations: challenges of the present day

Palabras clave: contribuyentes, relaciones jurídicas tributarias, garantías legales, servicios electrónicos, sistemas tributarios alternativos

Resumen

El propósito de la investigación está dedicado a los desafíos modernos relacionados con la implementación de garantías legales dentro de las relaciones legales tributarias. Las garantías legales dentro de las  relaciones jurídicas tributarias son la encarnación de las garantías constitucionales y legales de los derechos humanos y civiles y, al mismo tiempo, actúan como una herramienta intersectorial integrada, que abarca  tanto el ámbito administrativo como el financiero y tributario respectivamente. La base metodológica del artículo consistió en un conjunto de métodos generales y especiales de conocimiento científico que, al ser aplicados, brindan la oportunidad de lograr el objetivo planteado y asegurar la confiabilidad científica y validez de las conclusiones teóricas obtenidas. Se concluye que, con el fin de implementar el potencial de garantizar la elección de los contribuyentes de métodos alternativos de tributación, es necesario crear  condiciones para que las entidades comerciales realicen los cálculos adecuados y tomen las decisiones adecuadas. Los emprendedores deberían recibir gubernamental ayuda en esto mediante diversos servicios
electrónicos.

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Biografía del autor/a

Yevhen Leheza, University of Customs and Finance

Professor, Doctor of Science in law, Professor at the Department of Administrative and Customs Law, University of Customs and Finance, Dnipro, Ukraine.

Andrii Novytskyi, State Fiscal University of Ukraine

Andrii Novytskyi, Doctor of Science in Law, Professor, State Fiscal University of Ukraine. Ukraine.

Alina Kravziuk, State Fiscal University of Ukraine

Alina Kravziuk, graduate student, State Fiscal University of Ukraine. Ukraine. 

Nataliia Repekha , State Fiscal University of Ukraine

Nataliia Repekha, graduate student, State Fiscal University of Ukraine. Ukraine. 

Artem Yefremov, Head of the Main Directorate of the STS in Kharkiv region

Artem Yefremov, PhD in Science of Law, Head of the Main Directorate of the STS in Kharkiv region.Ukraine.

Citas

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Publicado
2021-12-17
Cómo citar
Leheza, Y., Novytskyi, A., Kravziuk, A., Repekha , N., & Yefremov, A. (2021). Guarantees within tax legal relations: challenges of the present day. Cuestiones Políticas, 39(71), 405-416. https://doi.org/10.46398/cuestpol.3971.22
Sección
Derecho Público