THE NORMS THAT ESTABLISH THE PROCEDURES FOR COLLECTION OF LOCAL TAXES IN THE STRUCTURE OF THE TAX CODE OF UKRAINE
Abstract
Purpose. The purpose of the article is to substantiate the proposal regarding the placement of legal norms that establish the procedure for collection of local taxes in the structure of the Tax Code of Ukraine. Methods. The quantitative text processing of the text of the Tax Code of Ukraine followed by the interpretation of the results was carried out with the help of content analysis. The formal and legal method was used for the logical processing of legal norms. The comparative method was used when comparing the structure of the code throughout its validity period and the grouping method was used during the division of local taxes and fees depending on the object of taxation. Results. It was substantiated that the legally established definition of the concept of “tax (fee, contribution)” has a tautology of essential features of the direction of mandatory payment. It contains the condition that payers receive a special benefit, which does not correspond to reality, is not fully correlated with rent payments and rent (for land). The words that are not synonyms and have different lexical meanings are identified in the defined concept. The logical definitions of the tax-legal terms such as “tax” and “local tax” which reveal the essence of these mandatory payments were formulated. It was proven that there is no property tax in the tax system. The norms of article 265 of the Tax Code of Ukraine are contrary to common sense – one local tax cannot “consist»” of three local taxes that have different legally established mandatory elements. It was emphasized that today, if business entity has the appropriate property (within the meaning given in article 190 of the Civil Code of Ukraine), it may be a payer of real property tax other than land, transport tax, land tax and parking spaces tax. The object of tourist taxation is not legally established. It was proven that it is a temporary accommodation service received by individual who is a taxpayer in the places of residence (overnight stay), the list of which is given in paragraph 268.5.1 of the Tax Code of Ukraine. It was emphasized that the name and the structure of Section XII of the Tax Code of Ukraine are not consistent with the norms of article 10 and article 265 of this Code. This section of the codified legal act includes the norms that establish the procedure for collection of the tourist tax, which is not taxed on property. Conclusions. The proposed structure of the special part of the Tax Code of Ukraine, which includes the procedures for collection of existing taxes and fees in the tax system, fully complies with the current norms of paragraph 8.1 of article 8, paragraph 9.1 of article 9 and paragraphs 10.1, 10.2 of article 10 of the Tax Code of Ukraine. It provides the opportunity to make additions to the relevant section of the Tax Code of Ukraine in case of the introduction of new national and/or local taxes and fees into the tax system of Ukraine.
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