Ultra vires податкових відносин
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Date
2017
Authors
Мінін, Олександр
Козленко, Марія
Journal Title
Journal ISSN
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Abstract
У статті здійснено правовий аналіз меж для здійснення влади органами законодавчої влади та
місцевого самоврядування у податкових правовідносинах. Досліджено зміст і характер меж,
запроваджених Конституцією України та Податковим кодексом України щодо встановлення чи
зміни податків і зборів. Проаналізовано дотримання органами законодавчої влади та місцевого
самоврядування обмежень щодо встановлення податків і зборів на практиці та наслідки дій таких
органів ultra vires, тобто поза межами повноважень.
In contrast to civil relations, the limits for exercising powers in the public sphere get insufficient attention. At the same time, the limits in public sphere are not less important than in the civil sphere. The legal limits apply to the activities of all state authorities. The article focuses on limits for the exercise of power by the legislative and local governments concerning tax relations. The content and nature of limits about establishment or changes in taxes and fees are basically prescribed in the Constitution of Ukraine and specified in the Tax Code of Ukraine. Such limits are related to the question of time for establishing taxes, subject empowered to tax establishment and the method of tax establishment. He article specifies all the criteria for assessing the actions of the legislative and local authorities. Also the article provides the analysis of the compliance with legislative and local government limitations on the establishment of taxes and duties in practice and the consequences of such actions “ultra vires”, i. e. outside powers.
In contrast to civil relations, the limits for exercising powers in the public sphere get insufficient attention. At the same time, the limits in public sphere are not less important than in the civil sphere. The legal limits apply to the activities of all state authorities. The article focuses on limits for the exercise of power by the legislative and local governments concerning tax relations. The content and nature of limits about establishment or changes in taxes and fees are basically prescribed in the Constitution of Ukraine and specified in the Tax Code of Ukraine. Such limits are related to the question of time for establishing taxes, subject empowered to tax establishment and the method of tax establishment. He article specifies all the criteria for assessing the actions of the legislative and local authorities. Also the article provides the analysis of the compliance with legislative and local government limitations on the establishment of taxes and duties in practice and the consequences of such actions “ultra vires”, i. e. outside powers.
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Keywords
межі, орган законодавчої влади, органи місцевого самоврядування, встановлення податків, ultra vires, наслідки для податкових обов'язків, стаття, limit legislative authority, local government, taxes, effects of tax obligations
Citation
Мінін О. А. Ultra vires податкових відносин / Мінін О. А., Козленко М. С. // Наукові записки НаУКМА. Юридичні науки. - 2017. - Т. 193. - С. 46-49.