RULEMAKING IN THE AREA OF TAXATION

Abstract

The article is devoted to research of features of standard-setting procedures in the field of taxation. An increased permanent amendment to the tax legislation of Ukraine testifies to the special place legislative procedures for the regulation of social relations in the sphere of taxation. The author reveals the content and clarified the nature of correlation between such categories as "legislative", "legislative" and "rulemaking" procedures. It is noted that the rulemaking in the field of taxation can have the founding, transformation, liquidation or mixed. Identified the need and defined the features for which it is necessary to differentiate the subjects of rule-making from participants in the rulemaking procedures in the field of taxation. Identified a number of criteria for the classification of norm-setting procedures, taking into account their specificity and diversity. All the basics of the rulemaking procedures in the field of taxation is divided into two large groups and reveals the contents and characteristics of each of the principles, which belong to the specified groups. Under the rulemaking procedures in the field of taxation should be to understand the procedural activity of the subjects of the rulemaking, which under the provisions of the applicable tax legislation authorized the establishment of regulatory design, aimed at regulation of public relations in the field of taxation. We also see the title of article 7 of the TCU "General principles of setting levies and fees" is not quite correct. In this case it would be more correct to define it as "required elements of taxes and duties". This name change will be consistent with the content of the relevant provisions of the Tax code and showed him the target. As for the actual names used in it such concepts as "principles" does not seem correct, because in accordance with the category really is an element of a number of synonymous, this definition is "principles". The principle of law is the starting position of higher-level generalization governing the action is aimed at ensuring the implementation of state, public and private interests. In this case, the elements of the tax cannot be equated to the principles of taxation, as integrative components of the mechanism of the tax.