The Legal Nature of the Tax Doctrine of Ukraine

Authors

  • Maryna FEDORCHUK Department of Public Law, Yuriy Fedkovych Chernivtsi National University, Chernivtsi

Keywords:

Legal doctrine, tax-legal doctrine, etatist approach, anthroposocialcultural approach.

Abstract

Tax changes in the state are impossible without the influence of such a phenomenon as tax-legal doctrine. This concept is mentioned in numerous national scientific works, but a special study of this phenomenon is absent in the science of tax law of Ukraine. Therefore, the article is devoted to the study of the tax-legal doctrine of Ukraine. The article provides a comprehensive analysis of scientific concepts of legal doctrine and tax-legal doctrine in particular. The author analyzes the impact of tax-legal doctrine on tax practice. The article deals with judicial tax doctrines, which is another factor that can help protect the rights of taxpayers. Considerable attention is paid to the nature of the tax-legal doctrine of Ukraine. Anthroposocialcultural nature of the doctrine of tax law is explored in the article. In addition, an analysis of the dominance in the tax-legal doctrine of Ukraine of the etatists principles of tax law was conducted.

References

. Etymological Dictionary of the Ukrainian Language: In 7 Volumes. - V. 1: A-G, Ed. Col.: Melnichuk O. (Editorial Board), Bilodid I, Kolomiets V, Tkachenko O. Academy of Sciences of the USSR. Inst. Of linguistics to them. O. Potebni, Kiew: Scientific Opinion; 1982: 632.

. Great Dictionary of the Modern Ukrainian Language. Compiler and editor Busel V. Kiew: Perun; 2005: 1728.

. Markush M. The Constitutional and Legal Foundations of the Criminal Procedure Doctrine in the Context of the Contest of Constraints. Scientific Notes of the Institute of Legislation of the Verkhovna Rada of Ukraine. Constitutional and Municipal Law; 2019, 2: 28-41.

. Maksimov Ye. The Legal Doctrine: Philosophical and Legal Approach. The Law of Ukraine; 2013: 9: 34-54.

. Polyanskyy Ye Yu. Legal Doctrine as a Basic Concept of Law: Nature, Structure, Meaning. Scientific works of the National University "Odessa Law Academy". Head Ed. M.V. Afanasyev, Ministry of Education and Science of Ukraine, NU "OLA". Odessa: Legal Literature. 2015, 17: 297-313.

. Karmalita MV. Legal Doctrine as a Source (Form) of Law. Ph.D. (in law) Dissertation. Speciality: 12.00.00. - theory and history of state and law; the history of political and legal studies. Kiew; 2011: 182.

. Mochulska M. Legal doctrine in Сontinental Legal System: The Dissertation Author's Abstract. Speciality: 12.00.01; 2013: 20.

. Shevchenko A, Karmalita M. The Influence of the Legal Doctrine on the Law-making Process in Ukraine. Legal Bulletin. Air and Space Law; 2015, 3: 52-57.

. Semenikhin I.V. Legal Doctrine: General Theoretical Analysis: scientific report. Kharkiv: Yurayt; 2012: 88.

. David R, Joffre-Spinoza K. Basic Legal Systems of the Present. Translation from French by V.A. Tumanov. - Moscow: International relations; 1998: 400.

. Zadorozhnyi Y. Legal Doctrine in the Countries of Romano-Germanic and Anglo-American Legal Families: Comparative Analysis. Bulletin of the Ministry of Justice of Ukraine; 2012, 10: 17-24.

. Rogachev Yu. New scientific doctrine of administrative law as a way to reform the administration of taxes and fees in Ukraine. Administrative law and process. 2014, 2 (8): 39-46.

. Trofimenko V. Legal Doctrine as the Basis for the Formation of the Legal System of Ukraine. Bulletin of the National Law Academy of Ukraine named after Yaroslav the Wise. Sir Philosophy, philosophy of law, political science, sociology; 2009, 2. 2009: 85-95.

. The Constitution of Ukraine: Law of Ukraine dated 28.06.1996 No 254к/96вp. [accessed 2019 June 20]. Available from: http://zakon2.rada.gov.ua/laws/show/254%D0%BA/96- %D0%B2%D1%80

. The Tax Code of Ukraine: Law of Ukraine dated 02.12.2010, No 2755- 17. [accessed 2019 June 20]. Available from: http://zakon5.rada.gov.ua/laws/show/2755-17.

. Hetmantsev D. Judicial Doctrine as a Source of Law. Administrative and Procedural View. Top 5 Judicial Doctrines Requiring Review by the New Supreme Court [accessed 2019 June 20]. Available from: https://taxlink.ua/ua/blog/sudebnaya-doktrina-kak-istochnik-pravaadministrat.htm#hcq=059aijr.

. Hetmantsev D. Tax is not a Gift to the State [accessed 2019 June 20]. Available from: https://dt.ua/business/podatok-ce-ne-podarunok-derzhaviplatnik-podatkiv-maye-pravo-na-masoviy-finansoviy-pozov-266622_.html

. Khandii O. The Notion Of Tax-Legal Culture. European Journal of Law And Public Administration; 2018, 5(2): 92-103.

. The Legal Doctrine of Ukraine: in 5 volumes. Kharkiv: Law. 2013. V. 2: Public-Legal Doctrine of Ukraine. Yu. Bytyak, Yu. Barabash, M. Kucheryavenko and others. under the general editorship by Yu. Bytyak, 2013: 864.

. Havrylyuk RA. The Tax-Legal Doctrine of the State. The Financial and Legal Doctrine of the Post-Soviet State: a Collection of Scientific Reports and Communications on the Materials of the International Scientific Conference September 22-24, 2003 Chernivtsi: Ruta; 2003: 157-171.

. Patsurkivskyy P, Savkina O. Tax-Legal Doctrine of Ukraine: between Scylla Etatism and HaribdaManocentrism. The Law of Ukraine; 2017, 9: 192-204.

. Havrylyuk RO. Nature of Tax Law: Anthroposociocultural Approach: monograph. Chernivtsi: Chernivtsi National University; 2014: 636.

. Khudyk A. The Official Constitutional Doctrine of Financial Law. Scientific Bulletin of Chernivtsi University: Collection of Scientific Papers. Issue 492: Jurisprudence. Chernivtsi; 2009: 105-110.

. Khudyk A. Constitutionalization of tax law: the Ukrainian model. European Journal of Law and Public Administration; 2018, 5 (1): 12-24.

. Khudyk A. Constitualization of public finances: Ukrainian model. Mrkyvka, Petr (ed.) System of Financial Law: System of Financial Law. General Part: Conference Proceedings. 1st ed. Brno: Masaryk University, Faculty of Law; 2015: 224-241.

. Patsurkivsky P. Philosophical and Methodological Challenges of the Science of Financial Law. Scientific Bulletin of Chernivtsi University: Collection of Scientific Papers. Issue 682: Jurisprudence. Chernivtsi; 2013: 5-12.

. Patsurkivskyy P, Havrylyuk R. Algebra of Supremacy of Law or Existential. Construction of Human Realm. The law of Ukraine; 2017, 3: 112-125.

. Hetmantsev D. 1000 Lee Way [accessed 2019 June 20]. Available from: https://dt.ua/business/shlyah-u-1000-li-280753_.html

Downloads

Published

2019-12-11

How to Cite

FEDORCHUK, M. (2019). The Legal Nature of the Tax Doctrine of Ukraine. European Journal of Law and Public Administration, 6(2), 22-34. Retrieved from https://www.lumenpublishing.com/journals/index.php/ejlpa/article/view/2289

Issue

Vol. 6 No. 2 (2019): European Journal of Law and Public Administration

Section

Non-EU National Law

License

Authors who publish with this journal agree to the following terms:

  • Authors retain copyright and grant the journal right of first publication, with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work, with an acknowledgement of the works authorship and initial publication in this journal.
  • Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g. post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in European Journal of Law and Public Administration.
  • Authors are permitted and encouraged to post their work online (e.g. in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as an earlier and greater citation of published work (See The Effect of Open Access).

EJLPA  Journal has an Attribution-NonCommercial-NoDerivs
CC BY-NC-ND

CC_BY_NC_ND