Contents of the competence of tax authorities and the problems of its fixing in the legislation

Lviv Polytechnic National University, Institute of Jurisprudence and Psychology

 The article, based on the methodology of a systematic approach, considers the concepts and content of the competence of tax authorities and the problems of their enshrinement in law as factors that have led to a number of problems of tax enforcement. It is noted that law does not define the concept of competence of tax authorities, and the competence of tax authorities is defined in the Regulations on the State Tax Service of Ukraine. Tax authorities are holders of multi-sectoral competence, as they are responsible not only for the application of tax law, but also for the implementation of information support of tax administration, administrative and legal (administrative) functions, functions of currency control agent, control over cash transactions of legal entities and individuals. Entrepreneurs. An incorrect definition of the functions and powers of the State Tax Service in the Regulations on the State Tax Service of Ukraine, approved by the Cabinet of Ministers of Ukraine, was revealed. It is stated that public-law understanding of competence is possible in a narrow and broad sense. In a narrow sense, the essence of competence is revealed through the content of the powers of the relevant authority. In a broad sense, competence is a branched category, consisting of several different ordinal elements, among which are called the functions of a public authority, subjects, purpose, objectives. The competence of tax authorities means the system of powers (rights and responsibilities) of tax authorities, subjects of jurisdiction, the sphere of public relations, within which the state-authoritative activity of the tax authority is carried out, and the powers are exercised.

It is noted that the legislator should use the doctrinal concept of the competence of the authority in law-making practice and clearly structure the bylaws that determine the competence of tax authorities, not allowing the identification of their powers, functions and tasks. The Regulations on the State Tax Service of Ukraine should exclude powers related to tax control, informing taxpayers, clarifying legislation, applying sanctions, measures to prevent and stop violations, because these provisions duplicate the law, especially the Tax Code of Ukraine, should not be contained in bylaws.

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Lesko N. "Contents of the competence of tax authorities and the problems of its fixing in the legislation."