Administrative and legal provision of implementing the law enforcement function in the taxation sector: experience of the European Union and perspectives for its adaptation in Ukraine

Abstract

The author of the article has established that the law enforcement function, like all other functions, has its own mechanism of the implementation, which is based on a set of legal, organizational, economic and material elements. The system of such elements must meet the tasks that are set for the country at the present stage of state formation. It has been substantiated that administrative and legal provision of implementing the law enforcement function of the state in the taxation sector is a specific type of legal influence of administrative and legal forms and means, which together constitute a mechanism of administrative and legal regulation of implementing the law enforcement function of the state in the taxation sector, on the activity of corresponding subjects in order to ensure their normal functioning and effective performance of the duties assigned to them in the field of law and order, protection and defense of the rights and freedoms of citizens, combating offenses during the application of tax legislation. It has been clarified that the law norms provide interaction between the executive authorities and citizens in all spheres of public life, in particular law enforcement sphere and taxation sector, which in modern conditions determine the main criterion for assessing the quality of state policy. The essence of adaptation of the national legislation has been revealed. It has been proved that there is a sufficiently developed legal base in Ukraine, which regulates the main aspects for the adaptation of national legislation to the legislation of the European Union (in particular, in the sphere of implementing the law enforcement function of the state in the taxation sector). The author has determined the main steps in the direction of ensuring the effective functioning of administrative and legal mechanism for the provision of the implementation of the law enforcement function of the state in the taxation sector. It has been offered to make changes to the methodology and planning process on the adaptation of the current national legislation in the taxation sector.