TAX PROCEDURES AND THEIR PLACE IN FULFILLMENT OF TAX OBLIGATIONS

Abstract

The article deals with the study of tax procedures and places which are in the process of fulfillment of tax obligations. It is established that the tax treatments differ a certain kind of dichotomy. The detailed scientific analysis of evidence of tax procedures that characterize their specificity. Revealed peculiarity of the legal procedures in the role of frame-installation of a regulator of social relations in the sphere of taxation, are of essential importance for the proper development of tax relations. It is proved that in case of presence of tax relations outside of a legal form, which is determined by tax procedural law regulations, they are not able to provide the basics of the economic basis of the existence of public formation, because as you know fiscal activities have always been characterized by increased conflict of public and private interests. Fulfillment of legal regulations in the field of taxation aimed at ensuring procedural regulation of the conduct of the participants of tax relations. Tax treatments differ a certain kind of dichotomy. On the one hand, we are talking about the content of legal procedures in taxation, which guarantees the existence of legislative provisions on the basis of which it becomes possible tax and legal regulation, on the other hand is about empowering the subjects of tax legal capacity, which requires them to identify the sequence of its conduct, in accordance with the requirements of the tax law that is expressed directly in the tax procedures. It should be noted that the characteristic features of tax proceedings in terms of the specifics of tax legal relations is well-founded and systematic. Regarding legal procedure, then it is only the form in which social relations develop in the sphere of taxation. Fiscal relations are a substantial tax filling procedures. In fact, we are talking about the fact that legal procedures in the field of taxation and indeed in any other sphere of public relations perform a helper function to streamline the relevant public relations. However, we in any case cannot talk about subsidiary such subsidiary, reglamentario functions. Tax treatments differ in higher degree of imperativeness and are binding to its regulatory control in the process of development of tax relations. The lack of procedural regulation in the framework of fiscal relations would lead to their chaotic development. It should be noted that in saraliotis understanding of tax procedure and the tax ratio are correlated as form and content. The form without the content is not able to carry out its purpose. In this case, the legal form would have been described as a rudimentary regulatory framework, regulatory function which the object does not have regulatory impact.