The range of legal issues determining the legal status of a person as an obliged party in a financial legal r elations

Abstract

In the article the author examined the issues of legislative regulation of the legal status of an individual payers of obligatory payments (taxes, fees), as obliged entities in financial relationships, form which the state mobilizes financial resources to the central budgets (state and local budgets). In each case, the residency status of the person, from whom the state mobilized funds to the budget, is determined by legislative act only within the relationships that this act regulates. At the same time, these laws exist for the sole purpose - to ensure the revenues to the public funds (state and local budgets). The author draws attention to the negative consequences of the conflicting rules The national legislation of developed countries usually does not have definitions of a «fiscal resident». Instead of this such countries have rules which designate a person as a fiscal resident of a specific fiscal jurisdiction. It is necessary to note that this practice was implemented in the tax legislation of Ukraine. Taking into account the international experience, the law-maker provided the criteria for designation a person as a resident of Ukraine.

The author used general scientific and special methods of research: dialectical method of research of procedural characteristics of residential status of an individual; formal dogmatic (legal and technical) research method to determine the nature of the terms «residence»; comparative analysis of legal norms of Ukrainian legislation.

The author offers the legislative approaches to determining the legal status of those providing the main function of financial relationships - mobilization of funds to the budgets of Ukraine.