Competence and powers of the regional offices of the state fiscal service of Ukraine in the structure of their administrative-legal status

  • Vitalii Hrushevskyi Kharkiv National University of Internal Affairs
Keywords: fiscal service, regional offices, the competence, the powers, administrative and legal status

Abstract

The article is devoted to the competence and powers of the regional offices of the State fiscal service of Ukraine in the structure of their administrative legal status. In this context set out the competence of the regional offices is presented as a dynamic category which depends on the extent of the powers and tasks entrusted to these bodies, from their place in system of bodies of public administration and the relationship with other structural elements of the state apparatus. It is established that competence is defined by the norms of administrative law the volume of a particular body of public administration in a certain sphere of social relations, limited by the terms of reference and powers. In turn, the main powers of the regional offices of the State fiscal service of Ukraine include: (a) competence in the sphere of monitoring and analysis of implementation of tax and customs policy of the state; (b) the powers in the management and control of the subject of the reference; (c) the powers in the sphere of application of state coercion; (d) powers in the field of interoperability in the implementation of tax and customs policy of the state. It is noted on the imperfection of the legislation, which establishes the competence and powers of the regional offices of the State fiscal service of Ukraine, because it has the right as a measure of the allowed behavior in fact is the responsibility of the fiscal authorities. It is concluded that the competence and authority, which shall function and implement the tasks of the regional offices of the State fiscal service of Ukraine, are limited to the subject of the reference, that is, the sphere covered by their rights and responsibilities.

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Published
2019-02-22
How to Cite
Hrushevskyi, V. (2019). Competence and powers of the regional offices of the state fiscal service of Ukraine in the structure of their administrative-legal status. Administrative Law and Process, (2(16), 5-12. Retrieved from https://applaw.net/index.php/journal/article/view/119
Section
General administrative law