scholarly journals MOKESČIŲ REGULIACINIO MECHANIZMO ANALIZĖ

Teisė ◽  
2015 ◽  
Vol 92 ◽  
pp. 69-79 ◽  
Author(s):  
Povilas Gruodis
Keyword(s):  
Legal Regulation ◽  
Tax Law ◽  
Regulative Mechanism ◽  
Regulative Function

Straipsnyje analizuojama mokesčių teisės reguliacinė funkcija, jos poveikio mechanizmas, tiriami ir analizuojami mokesčių teisės reguliacinės funkcijos ypatumai. Siekdamas atskleisti svarbiausius mokesčių teisės reguliacinės funkcijos požymius, autorius mokesčių teisės reguliacinį mechanizmą ir jo poveikį analizuoja lygindamas jį su tradicine pozityviosios teisės metodologija pagrįsta teisinio reguliavimo samprata. Straipsnyje daug dėmesio skiriama mokesčių reguliacinės funkcijos fiskaliniam (ekonominiam) turiniui. The article analyses regulative function and regulative mechanism of the tax law. The article focuses on the analysis of the features of the regulative tax function and its regulative impact. The features of the regulative tax function are analyzed in comparison with legal regulation based on the methodology of traditional positivism. Also the article focuses on the strong economical content of the regulative tax function.

Cryptocurrency as an object of tax law: practice of political application and legal regulation

2020 ◽  
pp. 24-30
Author(s):  
Dmytro Kobylnik ◽  
Anton Burchak
Keyword(s):  
Legal Status ◽  
Value Added ◽  
Legal Regulation ◽  
Control Measures ◽  
Tax Law ◽  
Scientific Article ◽  
Main Body ◽  
Foreign Experience ◽  
Tax Legislation ◽  
Legal Nature

Problem setting. The work is devoted to the study of the legal status of cryptocurrency as an object of taxation. The legal status of cryptocurrency in legal relations between tax authorities and individuals or legal entities is an urgent problem, since there is only a small number of works on this issue. Of particular note is the study of international experience in taxation of cryptocurrency transactions, as well as an analysis of the most relevant proposals for amending national legislation in order to establish the legal status of cryptocurrency and transactions related to cryptocurrency as an object of tax legal relations. Analysis of recent researches and publications. Despite the great relevance of this topic, in the modern science of tax law there are no fundamental scientific works and studies on the problems of taxation of cryptocurrency and cryptocurrency transactions. Target of research. The purpose of the scientific article is to conduct research on the legal nature of cryptocurrency, as well as the disclosure of theoretical, practical problems and features of legal regulation of cryptocurrency and operations related to the use of cryptocurrency in modern tax law. Article’s main body. The article deals with the legal nature of transactions connected with the use of the cryptocurrency as an object of tax relations. The issues of the possibility of attributing income, as well as profits from cryptocurrency transactions to the objects of taxation of personal income tax, profit tax, and value-added tax, are disclosed in accordance with the current tax legislation. The following conclusions have been drawn: it is impossible to impose the relevant taxes on income and profits from transactions with the cryptocurrency; there is a conflict in the current legislation, according to which the proceeds from transactions with cryptocurrency may be subject to the Law ‘On Prevention and Counteraction to Legalization (Laundering) of the Proceeds from Crime or Terrorism Financing, as Well as Financing Proliferation of Weapons of Mass Destruction’ In addition, foreign experience of legal regulation of transactions with cryptocurrency in tax legislation in such economically developed countries as the USA, Great Britain, Canada, Germany, Switzerland, etc. has been analyzed. It has been established that nowadays, in world practice, there is no unambiguous approach to the tax regulation and taxation of cryptocurrency transactions. So, in some countries, the income from operations with cryptocurrency is taxable, while in others cryptocurrency transactions do not belong to objects of taxation. Conclusions and prospects for the development. As a result, the author presents her own proposals on amending the tax legislation aimed at determining the legal status of cryptocurrency transactions in tax law. The article is devoted to the legal nature of transactions related to the use of cryptocurrency as an object of tax relations. Foreign experience of taxation of operations with the cryptocurrency is analyzed. The author considers current proposals for amending the tax legislation of Ukraine, who’s the purpose of which is to determine the legal status and control measures for compliance with tax legislation in the implementation of cryptocurrency transactions in tax law.

scholarly journals Income taxation of self-employed attorney and peculiarities of single social contribution payment

1970 ◽  
pp. 112-116
Author(s):  
Olena Hedziuk
Keyword(s):  
Income Tax ◽  
Legal Regulation ◽  
Personal Income ◽  
Income Taxation ◽  
Professional Activity ◽  
Tax Law ◽  
Net Income ◽  
Personal Income Tax ◽  
Taxable Income ◽  
Social Contribution

 The paper is designed to present the legal regulation of income taxation of self-employed attorney. For tax purposes, the attorney who carries out the activity is an individually self-employed person, namely, a person who pursues an independent professional activity.      An individual who intends to pursue independent professional activity is obliged to register with the supervisory authorities at their place of residence as self-employed persons. If a person is registered as an entrepreneur and at the same time this person carries out an independent professional activity, such an individual is accounted for the controlling bodies as an entrepreneur with a sign of pursuing the independent professional activity.       Income received during the calendar year from conducting independent professional activity is taxed on the personal income tax at the rate of 18%. Taxable income is the cumulative net income, that is the difference between the income and the documented expenses required to pursue a certain type of independent professional activity. Individuals engaged in an independent professional activity are obliged to keep records of income and expenses from such activity.       In addition to the personal income tax, attorneys also pay a military levy and a single social contribution.      Discussion issues in the enforcement of tax law were distinguished: the issue of taking into account expenses in determining taxable income for taxation of income received by an attorney, as well as problem of payment of the single social contribution in the case of combining business activity and independent professional activity. In this situation, the tax authorities believe that the taxpayer must pay a single social contribution twice as an entrepreneur and as a person who provides independent professional activity. Courts often support taxpayers and confirm that a person should only pay a single social contribution as an entrepreneur. Tax authorities’ explanations remain unchanged.     To avoid double taxation and to ensure the implementation of the principles of tax law, in our opinion, this issue needs attention from the tax authorities and an up-to-date analysis tax legislation.

scholarly journals BASES OF MODERN INTERNATIONAL TAX LAW

2017 ◽  
pp. 24-27 ◽  
Author(s):  
S. O. Kushu
Keyword(s):  
Current System ◽  
Legal Regulation ◽  
International Taxation ◽  
Tax Law ◽  
Interstate Relations ◽  
Economic Relations ◽  
Legal Principles ◽  
World Economic ◽  
International Tax ◽  
The Right

International tax law is one of the most important components of international taxation, since it contributes to the establishment of universal principles for the collection of taxes in the globalizing system of world economic relations, and also affects the transparency of the borders between national tax jurisdictions. International legal regulation of taxation is designed to solve numerous disputes between different countries of the world, the conflict of national legal systems in a kind of struggle for the right to impose incomes of subjects of international economic relations. In a broad sense, international tax law is understood as a set of international legal principles and norms governing interstate relations in the tax sphere. At the same time, the national taxation systems and the legal principles of their organization in the current system of world economic relations have fairly stable sovereignty. They remain highly autonomous, despite the continuously increasing impact of factors of the external economic and tax environment.

scholarly journals Blockchain technology in tax law theory and tax administration

2021 ◽  
Vol 25 (3) ◽  
pp. 693-710
Author(s):  
Olga I. Lyutova ◽  
Irina D. Fialkovskaya
Keyword(s):  
Practical Implication ◽  
Legal Regulation ◽  
Tax Law ◽  
Legal Analysis ◽  
Scientific Methods ◽  
Tax Legislation ◽  
Blockchain Technology ◽  
Definition Of ◽  
Active Implementation ◽  
Tax Reporting

The article is devoted to the problems of improving the tax legislation of Russia at the stage of active implementation of blockchain technology, which is characterized by contradictory trends in the legal regulation of digital technologies. The relevance of the study of application of blockchain in tax relations is due to the need to assess the tax consequences of transactions using digital financial assets, as well as emergence of new directions for improving tax control based on blockchain technology. The purpose of the study is to analyze the provisions of Russian and foreign tax legislation, as well as doctrinal sources on improving legal regulation of tax relations in regard to blockchain technology. The study shows efficacy of the blockchain analysis for the purposes of tax and legal regulation carried out by developing concepts related to applying such technological solution as a tool in conducting cryptocurrency transactions. The theoretical significance of the study lies in the authors definition of the concept of blockchain technology for tax purposes, as well as in proving the value of legal regulation of tax relations applying blockchain. The practical implication is connected with voicing the need to develop legal regulation of applying blockchain technology when creating a system of transactional (automatic) taxation and levying the so-called smart taxes while fulfilling tax obligations in the context of introducing a goods traceability mechanism. This will also contribute to minimizing tax reporting. The research methodology are general and private scientific methods of knowledge: formal-legal, analysis, comparative-legal, and forecasting and modeling. The last two are often applied in tax law in light of digitalization and globalization.

The impact of tax policy on the implementation of the regulatory function of tax law

2021 ◽  
Author(s):  
Dmytro Kobylnik
Keyword(s):  
Public Relations ◽  
Tax Policy ◽  
Legal Regulation ◽  
Regulatory Function ◽  
Tax Law ◽  
Main Body ◽  
Special Role ◽  
Tax Legislation ◽  
Definition Of ◽  
The Impact

Problem setting. The social value, role and purpose of tax law are revealed in its functions as the main directions of its impact on public life. At the same time, the value potential of law is revealed by both general social and special legal functions. It is obvious that the implementation of the regulatory function of law is influenced by a number of factors, among which tax policy is important. Therefore, the purpose of the article is to characterize the impact of tax policy on the implementation of the regulatory function of tax law. Analysis of recent researches and publications. Note that the question of the functions of tax law, tax policy and their interaction is not entirely new to the science of tax law, because to some extent to their consideration resorted to O. S. Yemelyanov, А. А. Kovalenko, M. P. Kucheryavenko, Yu. L. Smirnikova, V. V. Chaika and others. However, so far it is impossible to say that they have received a proper scientific analysis, as financial scientists have not resorted to a comprehensive examination of them, and conducted a fragmentary study. Thus, the purpose of the article is to consider the impact of tax policy on the implementation of the regulatory function of tax law. Article`s main body. The article focuses on clarifying the impact of tax policy on the implementation of the regulatory function of tax law in modern conditions. The presence of a corresponding dialectical relationship between tax and legal regulation and tax policy is emphasized, which is reflected in two planes: (1) through the definition of goals, objectives, results of tax policy, the directions of regulation of tax relations, its subject matter, limits and methods are determined, by which rules of conduct are established for subjects of tax relations, that is, we are talking about the impact on lawmaking activities in the field of taxation, the implementation of the regulatory function of tax law; (2) by determining the quality and effectiveness of tax legislation, the extent to which the tax policy has been implemented is assessed. Conclusions and prospects for the development. As we have shown, tax policy has its own meaning, it is organically linked to tax law, which by implementing the regulatory function implements the vectors indicated by the policy. Given the profound transformation of public relations that has taken place in our country in recent years, tax policy should be given a special role as a strong foundation for ensuring the effectiveness of tax and legal regulation.

scholarly journals New approaches to the definition of violation of tax legislation

2021 ◽  
pp. 75-81
Author(s):  
Oksana Makuch
Keyword(s):  
Legal Regulation ◽  
Tax Law ◽  
Main Body ◽  
Modern Approach ◽  
Regulatory Authorities ◽  
Tax Legislation ◽  
The Subject ◽  
Research Questions ◽  
Definition Of ◽  
Problem Setting

Problem setting. With the adoption of the Law of Ukraine "On Amendments to the Tax Code of Ukraine to improve tax administration, eliminate technical and logical inconsistencies in tax legislation" of 16 January 2020, many provisions of which entered into force on January 1. 2021, the approach to defining the concept of violation of tax legislation and the characteristics of its composition was changed. In particular, guilt is established as a mandatory feature of a tax offense, liability is established not only for taxpayers, but also for regulatory authorities and their officials (officials). Analysis of recent research. Questions about the nature of the tax offense, its composition and characteristics were the subject of research by such scientists as: P. Duravkin, D. Kobylnik, A. Kotenko, M. Kucheryavenko, R. Khanova. However, given the changing legislative approach to the definition of tax offenses and the characteristics of its composition, there is a need to study them. The purpose of the article is to consider the novelties of the tax legislation of Ukraine to determine the violation of tax legislation. Article’s main body. The article considers the modern approach of the legislator to the definition of the concept of violation of tax legislation and the characteristics of its composition. Emphasis is placed on the inexpediency of fixing only an intentional form of guilt in committing violations of tax law. Conclusions. It is noted that currently the legislator provides for two different legal mechanisms for compensation for damage caused to the taxpayer by officials of the controlling body. It is emphasized that such an approach is one of the manifestations of permissive rule in tax and legal regulation. The necessity of making changes to the Tax Code of Ukraine to improve the definitions of ongoing and repeated tax offenses is argued.

scholarly journals The acts of the EU tax law and double tax treaties: the problems of correlation in establishing anti-tax avoidance rules

2022 ◽  
Vol 5 (4) ◽  
pp. 175-186
Author(s):  
E. A. Ponomareva
Keyword(s):  
Tax Evasion ◽  
Legal Regulation ◽  
Tax Law ◽  
Eu Law ◽  
Tax Treaties ◽  
Member States ◽  
National Legislation ◽  
Tax Regimes ◽  
The Right ◽  
The Eu

The subject. The specifics of the functioning of tax systems and the risk of double taxation require a solution to the issue of whether tax competence can remain only at the national level. Modern cross-border tax relations operate within a multi-level system of legal regulation based on the norms of international, supranational and national lawThe difficulties of correlating these levels are rooted in the fact that, in accordance with international law, each State has the right to tax persons or transactions with which it has a sufficient connection. Different situations may occur when both countries believe that the taxpayer is their resident, or when each of them claims that the income was received in this state. States solve this problem both unilaterally with the help of national legislation, and on a bilateral basis with the help of a double tax treaty.With the adoption of the Action Plan aimed at combating the erosion of the tax base and the withdrawal of profits (hereinafter referred to as the BEPS plan) and the EU Council Directive 2016/1164 (ATAD), tax strategies for using gaps and inconsistencies in tax rules to artificially transfer profits to low-tax jurisdictions were limited.Purpose of the study. The article discusses possible scenarios arising from the interaction of tax agreements and acts of EU tax law. It is necessary to take into account the obligation of the Member States to eliminate inconsistencies between acts of national legislation and acts of EU law. Member States have committed to achieve this goal at the time of EU accession and, therefore, before the adoption of any secondary EU law.Methodology. The research was carried out with the application of the formally legal interpretation of legal acts as well as the comparative analysis of international and European legal literature. Structural and systemic methods are also the basis of the research.The main results. Due to the clear coordination between the European Union and the OECD of actions in terms of establishing common measures to combat tax evasion and focusing on the subjective element of assessing potential abuse situations, a new standard for combating tax evasion has been established.Сonclusions. The author comes to the conclusion that the priority of the EU law over DTTs has been established. However, Member States retain the right to establish their own tax regimes and enter into tax treaties, thereby creating conflicts in legal regulation. In order to be directly applicable, the norm of the treaty must be clearly and definitely formulated, as well as be unconditional and independent of any national implementation measures.National legislation provides measures to eliminate the legal multiple taxation only for its residents. On the other hand, with respect to tax agreements concluded with third countries, the predominance of one system over another depends on the specific scenario, and in some cases the result achieved is the result of interpretation of existing provisions. In particular, tax treaties should prevail only when concluded before a state joins the EU.

scholarly journals Digital Currency in Broader Sense, Status, Regulation and Development Trends

2021 ◽  
Vol 21 (1) ◽  
pp. 62-79
Author(s):  
Miroslav Štrkolec ◽  
Ladislav Hrabčák
Keyword(s):  
European Union ◽  
Present Article ◽  
Legal Status ◽  
Legal Regulation ◽  
Tax Law ◽  
The European Union ◽  
Digital Revolution ◽  
Historical Method ◽  
Digital Currency ◽  
In The Beginning

The present article deals with one of the phenomena of the Industrial (Digital) revolution 4.0, which is digital currency in broader sense, respectively virtual currencies, as some authors refer to them. Despite the fact that this phenomenon is not such a novelty in society, it has demanded the focus of legal science only in recent years and the discussion has not subsided, it can be stated that it is only in the beginning. Along with digital currency in broader sense, there are several issues, such as the correctness of their naming, their legal status and, as far as the area of tax law is concerned, these are also questions of the manner and possibilities of taxing transactions with them. Authors set as a goal of this article to verify the following hypotheses: - the naming of digital currency in broader sense as a currency is incorrect given the existing knowledge of financial law science. - the legal regulation of digital currency in broader sense in selected Member States of the European Union is not sufficient. To verifying the above hypotheses, the authors used several methods of writing scientific works, but especially analysis, synthesis, the method of comparison and the historical method, which the authors used in combination with each other.

Legal Analysis of the Tax Legislation of Ukraine in the Field of Alienation and Management of a Real Estate

2021 ◽  
Vol 39 (6) ◽  
Author(s):  
Lyudmyla Telizhenko ◽  
Iryna Lukasevych-Krutnyk ◽  
Iryna Storozhuk ◽  
Kostiantyn Iskrov ◽  
Nataliia Kovalko ◽  
...  
Keyword(s):  
Real Estate ◽  
Income Tax ◽  
Pension Fund ◽  
Legal Regulation ◽  
Tax Law ◽  
Tax Rates ◽  
Legal Analysis ◽  
Personal Income Tax ◽  
Tax Legislation ◽  
Legal Method

The primary purpose of this study is to carry out a legal analysis of the tax legislation of Ukraine when concluding transactions for the alienation of real estate. The authors face the task of careful and in-depth consideration of both theoretical and practical issues of legal regulation of taxes and fees in the alienation of real estate, the search for effective mechanisms for their collection, improving the tax burden on the taxpayer. This article presents the main aspects of the taxation of real estate transactions, which are subject to notarization. In particular, the provisions of the legislation on the peculiarities of personal income tax, military tax on purchase and sale transactions, real estate by individuals resident and non-residents of Ukraine, as well as the peculiarities of calculating the fee to the Pension Fund of Ukraine for the purchase of real estate are certain generalized functions of a notary as a tax agent exercising tax control.In the analysis of tax law in transactions for the sale of real estate, the authors used a comparative - legal method to identify similarities or differences in tax rates, the effectiveness of regulatory action of official - documentary methods of expression, the descriptive direction of the material prevails.

CURRENT TRENDS IN THE DEVELOPMENT OF LEGAL REGULATION OF VAT IN THE PEOPLE’S REPUBLIC OF CHINA (ADOPTION OF TAX LEGISLATION AND REDUCTION OF THE TAX BURDEN)

2020 ◽  
Vol 6 (2) ◽  
pp. 110-123
Author(s):  
Dmitry G. BACHURIN
Keyword(s):  
Level Structure ◽  
Value Added ◽  
Legal Regulation ◽  
People’S Republic Of China ◽  
Tax Law ◽  
Tax Burden ◽  
People's Republic Of China ◽  
Republic Of China ◽  
Tax Legislation ◽  
Wide Range

The article is devoted to the legal aspects of improving VAT in the People’s Republic of China. In fact, this is the first attempt to comprehensively study the VAT law, which has passed a nationwide discussion and is awaiting adoption by the highest government body of the PRC. Changes in national taxation models in the face of increasing turbulence in the global economy highlight the topic of this work, since taking into account the main trends in the legal regulation of value added taxation of the world’s largest VAT economy is important for understanding the possibilities for developing such a system in the Russian Federation. The subject of research is the transformation of regulatory legal regulation of taxation in the PRC on the basis of progressive improvement of tax legislation. As the immediate practical tasks to be solved by the country’s leadership in this sphere of public relations, the reduction of the tax burden of the economy and the re-registration of tax law institutions were noted. The research methodology is based on the use of system analysis and dialectic techniques. The studied financial and legal object is considered as a structurally designed description of a complex dynamic system in its movement and development. In the framework of comparative law, an attempt was made to identify the basic laws of the legal evolution of the normative regulation of VAT. Attention is drawn to the fact that the main characteristics of the new Chinese VAT correspond to the system of conceptual principles put forward by the OECD, among which the leading role is played by the principle of neutrality of this type of taxation. In the final part of the work, conclusions are drawn that the proposed tax law of the PRC has a two-level structure, including a wide range of reference norms and by-laws. At the same time, comprehensive measures undertaken by the leadership of the People’s Republic of China in the field of legal regulation of VAT strengthen the country’s socio-economic development opportunities, stimulating entrepreneurs to expand their production.

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