Administrative Coercion in the Field of Taxes and Fees

Abstract

The article is devoted to the study of the essence and content of administrative coercion in the field of taxes and fees. The subject of the study is the regulations of the current legislation and the legislation of the European Union governing public relations arising from the implementation of administrative coercion in the field of taxes and fees on individuals and legal entities conditioned upon violations of tax legislation of Ukraine. practice. The research was performed in accordance with the methodology of complex systematic analysis of legal phenomena using special methods of legal science: formal-legal, historical-legal and comparative-legal. In effective legal regulation, which ensures the balance of public and private interests in the field of taxes and fees, administrative coercion should be ancillary in nature and used in cases where the legal regulation exhausts other methods of regulatory influence used in the fiscal function of taxation. The regulatory function of administrative coercion in the legal regulation in the field of taxes and fees and its relationship with the fiscal function of taxation, considering the complexity of their implementation. Ways to ensure the effectiveness of administrative coercion in the mechanism of legal regulation of taxation are considered. A comprehensive system of measures of administrative coercion for violations of tax legislation to ensure their balanced application, in particular based on identifying problems of implementation in law enforcement administrative and judicial practice. New approaches to the concept of administrative process of implementation of measures of administrative coercion for violation of tax legislation, and certain types of administrative process are substantiated. A model of complex reform of the system of administrative coercion in the mechanism of legal regulation of taxation with unification of approaches to reform in the system of administrative and legal regulation is proposed.