State tax policy as an object of administrative and legal regulation

La política fiscal estatal como objeto de regulación administrativa y legal

Palabras clave: política tributaria estatal, relaciones legales, regulación legal, relaciones de servicio público, relaciones administrativas y legales

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 fiscal 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.

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Biografía del autor/a

Vsevolod Knyazev, Admiral Makarov National University of Shipbuilding, Mykolaiv, Ukraine.

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.

Nadiia Bortnyk, Admiral Makarov National University of Shipbuilding, Mykolaiv, Ukraine.

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.

Myroslava Sirant, Lviv Polytechnic National University, Lviv, Ukraine.

Doctor of Law, Associate Professor, Dean for Master’s Studies of the Educational-Scientific Institute of Jurisprudence, Psychology and Innovative Education, Lviv Polytechnic National University, 1/3 Kniazia Romana Street, Lviv, 79005, Ukraine.

Halyna Lukіanova, Lviv Polytechnic National University, Lviv, Ukraine.

Candidate of Law, Associate Professor, Associate Professor of the Department of Administrative and Informational Law of the Educational-Scientific Institute of Jurisprudence, Psychology and Innovative Education, Lviv Polytechnic National University, 1/3 Kniazia Romana Street, Lviv, 79005, Ukraine.

Galina Striiashko, University of State Fiscal Service, Irpin, Ukraine.

Ph.D., Associate Professor, Department of Financial Law. University of State Fiscal Service. Irpin. Ukraine.

Oksana Humeniuk, University of State Fiscal Service, Irpin, Ukraine.

Graduate student of the first year of study. University of State Fiscal Service. Irpin. Ukraine.

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Publicado
2022-02-18
Cómo citar
Knyazev, V., Bortnyk, N., Sirant, M., LukіanovaH., Striiashko, G., & Humeniuk, O. (2022). State tax policy as an object of administrative and legal regulation: La política fiscal estatal como objeto de regulación administrativa y legal. Cuestiones Políticas, 40(72), 38-47. https://doi.org/10.46398/cuestpol.4072.02
Sección
Derecho Público