Garantías dentro de las relaciones legales tributarias: desafíos actuales

• Yevhen Leheza University of Customs and Finance https://orcid.org/0000-0001-9134-8499
• Andrii Novytskyi State Fiscal University of Ukraine https://orcid.org/0000-0001-6860-9654
• Alina Kravziuk State Fiscal University of Ukraine https://orcid.org/0000-0002-1735-5225
• Nataliia Repekha State Fiscal University of Ukraine https://orcid.org/0000-0002-5901-7259
• Artem Yefremov Head of the Main Directorate of the STS in Kharkiv region https://orcid.org/0000-0001-7972-0323

DOI: https://doi.org/10.46398/cuestpol.3971.22

Keywords: taxpayers, tax legal relationships, legal guarantees, electronic services, alternative tax systems

Abstract

The purpose of the research is dedicated to modern challenges related to the implementation of legal guarantees within tax legal relationships. Legal guarantees within tax legal relations are the embodiment of the constitutional and legal guarantees of human and civil rights and, at the same time, act as an integrated
intersectoral tool, covering both the administrative, financial and tax spheres respectively. The  methodological basis of the article consisted of a set of general and special methods of scientific knowledge
that, when applied, provide the opportunity to achieve the stated objective and ensure the scientific  reliability and validity of the theoretical conclusions obtained. It is concluded that, to implement the  potential to ensure taxpayers’ choice of alternative methods of taxation, it is necessary to create conditions for commercial entities to perform the appropriate calculations and make the appropriate decisions.  Entrepreneurs should receive government help in this through various electronic services.

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