Tax legal education of citizens as a factor in ensuring tax security of Ukraine

Pavlo Kolomiiets

doi:10.36695/2219-5521.1.2020.28

Abstract

The statement of the problem of this research is conditioned by the results of the monitoring conducted by the author of the article on the quality of provision of educational services in the field of tax education and tax education to Ukrainian citizens, “the state of which does not satisfy the requirements that it faces in terms of building Ukrainian statehood, cultural and spiritual revival of the Ukrainian people. This is manifested primarily in the inadequacy of education to the needs of the individual, the social needs and worldly achievements of mankind; in the devaluation of the social prestige of education and intellectual activity; in distorting the goals and functions of education; bureaucratization of all links in the educational system. The dynamism inherent in modern civilization, the growth of the social role of the individual, the humanization and democratization of society, the intellectualization of labor, the rapid change of technology and technology all over the world, all require the creation of such conditions under which the people of Ukraine would become a constantly learning nation.”. The fundamental relevance of the investigated issues is, first of all, directly related to the official recognition that the directions of education development conducted during the 29 years of our country were not sufficiently systematic and complex in nature and therefore did not contribute to the formation of a comprehensive state policy in the field of education. Therefore, the relevance of the problem of improving the quality of tax, tax education and education of Ukrainian citizens is extremely important. The study is conditioned by the results of the monitoring conducted by the author of this article on the quality of provision of educational services in the field of tax education and tax education to Ukrainian citizens. Creating an actionable, real-life, small, compact and effective Tax Code of Ukraine will become a major source of tax knowledge and tax culture.

Highlights

The article reveals the features of self-taxation of the population as an institution of financial law
Self-taxation is characterized by its own form of legalization – holding a general meeting or a local referendum, while for taxes such forms of direct democracy are explicitly prohibited by law
In the foreign scientific literature, based on this peculiarity of self-taxation, it is often called the instrument of direct democracy and the people’s financial initiative

Summary

Introduction

Податково-правове виховання громадян як фактор забезпечення податкової безпеки України населением на общем собрании или местном референдуме. Постановка проблеми цього дослідження зумовлена результатами проведеного автором даної статті моніторингу якості надання українським громадянам освітніх послуг у сфері податкового виховання та податкової освіти, «стан якої не задовольняє вимог, що постають перед нею в умовах розбудови української державності, культурного та духовного відродження українського народу. Тому актуальність проблематики підвищення якості навчання податкової грамоти, податкового виховання та освіти українських громадян сформулюємо, скориставшись рекомендаціями, наданими Уордом М.

Results

Conclusion