До питання про використання оціночних понять у податковому праві

Abstract

The article analyzes current issues regarding the use of valuation concepts in tax law. In particular, scientific approaches to the specification of valuation concepts in tax law, which they receive in the normative order or in judicial practice, are considered. In addition, it is emphasized about the specification of valuation concepts in the legal interpretation practice of controlling authorities and in subordinate legal acts of the Ministry of Finance of Ukraine and controlling authorities, which receives its fixation in subordinate legal acts of tax legislation, letters, general and individual tax consultations. It was found that the use of norms with evaluative concepts in the texts of tax regulations is determined by a number of objective and subjective factors. It is highlighted that the peculiarities of the evaluation concepts are that: 1) they are either not explained at all in the legislation, or find only a partial interpretation in it; 2) they are specified by the law enforcer himself; 3) they are specified on the basis of discretion. Taking into account the peculiarities of discretion in tax and legal regulation, it is emphasized that quite often there are situations in which formally undefined concepts are used. It was established that evaluative concepts are necessary in the presence of an objective need to establish certain limits of discretion for the subject of law enforcement. Valuation concepts are an objectively necessary component of tax-legal norms and occupy an important place in the conceptual-categorical apparatus of tax law. As an example, the evaluative concepts that are components of the concepts of «tax» and «fee» were analyzed. In this case, among the evaluation concepts, «unconditional payment to the relevant budget» and «special benefit» were singled out and analyzed. The author’s conclusion was made that in some cases there is a need for a thorough clarification of valuation concepts in tax law using additional sources. It is noted that today the issue of the meaning and place of valuation concepts in tax law is open for discussion and requires further scientific research.