La política fiscal estatal como objeto de regulación administrativa y legal

AutorVsevolod Knyazev, Nadiia Bortnyk, Myroslava Sirant, Halyna Luk?anova, Galina Striiashko, Oksana Humeniuk
CargoDoctor of Law, Associate Professor, Professor of the Department of Administrative and Constitutional Law/Doctor of Law, Professor, Professor of the Department of Administrative and Constitutional Law, Faculty of Maritime Law/Doctor of Law, Associate Professor, Dean for Master's Studies of the Educational-Scientific Institute of Jurisprudence/...
Páginas38-47
Recibido el 15/08/2021 Aceptado el 22/12/2021
ISSN 0798- 1406 ~ De pó si to le gal pp 198502ZU132
Cues tio nes Po lí ti cas
La re vis ta Cues tio nes Po lí ti cas, es una pu bli ca ción aus pi cia da por el Ins ti tu to
de Es tu dios Po lí ti cos y De re cho Pú bli co “Dr. Hum ber to J. La Ro che” (IEPDP) de la Fa-
cul tad de Cien cias Ju rí di cas y Po lí ti cas de la Uni ver si dad del Zu lia.
En tre sus ob je ti vos fi gu ran: co n tri buir con el pro gre so cien tí fi co de las Cien cias
Hu ma nas y So cia les, a tra vés de la di vul ga ción de los re sul ta dos lo gra dos por sus in ves-
ti ga do res; es ti mu lar la in ves ti ga ción en es tas áreas del sa ber; y pro pi ciar l a pre sen ta-
ción, dis cu sión y con fron ta ción de las ideas y avan ces cien tí fi cos con com pro mi so so cial.
Cues tio nes Po lí ti cas apa re ce dos ve ce s al año y pu bli ca tra ba jos ori gi na les con
avan ces o re sul ta dos de in ves ti ga ción en las áreas de Cien cia Po lí ti ca y De re cho Pú bli-
co, los cua les son so me ti dos a la con si de ra ción de ár bi tros ca li fi ca dos.
ESTA PU BLI CA CIÓN APA RE CE RE SE ÑA DA, EN TRE OTROS ÍN DI CES, EN
:
Re vicyhLUZ, In te r na tio nal Po li ti cal Scien ce Abs tracts, Re vis ta In ter ame ri ca na de
Bi blio gra fía, en el Cen tro La ti no ame ri ca no para el De sa rrol lo (CLAD), en Bi blio-
gra fía So cio Ec o nó mi ca de Ve ne zue l a de RE DIN SE, In ter na tio nal Bi blio gra phy of
Po li ti cal Scien ce, Re venc yt, His pa nic Ame ri can Pe rio di cals In dex/HAPI), Ul ri ch’s
Pe rio di cals Di r ec tory, EBS CO. Se en cuen tra acre di ta da al Re gis tro de Pu bli ca cio-
nes Cien tí fi cas y Tec no ló gi cas Ve ne zo la nas del FO NA CIT, La tin dex.
Di rec to ra
L
OIRALITH
M. C
HIRINOS
P
ORTILLO
Co mi té Edi tor
Eduviges Morales Villalobos
Fabiola Tavares Duarte
Ma ría Eu ge nia Soto Hernández
Nila Leal González
Carmen Pérez Baralt
Co mi té Ase sor
Pedro Bracho Grand
J. M. Del ga do Ocan do
José Ce rra da
Ri car do Com bel las
An gel Lom bar di
Die ter Nohlen
Al fre do Ra mos Ji mé nez
Go ran Ther born
Frie drich Welsch
Asis ten tes Ad mi nis tra ti vos
Joan López Urdaneta y Nil da Ma rín
Re vis ta Cues tio nes Po lí ti cas. Av. Gua ji ra. U ni ver si dad del Zu lia. Nú cleo Hu ma nís ti co. Fa-
cul tad de Cien cias Ju rí di cas y Po lí ti cas. Ins ti tu t o de Es tu dios Po lí ti cos y De re cho Pú bli c o
“Dr. Hum ber to J. La Ro che”. Ma ra cai bo, Ve ne zue la. E- mail: cues tio nes po li ti cas@gmail.
com ~ loi chi ri nos por til lo@gmail.com. Te le fax: 58- 0261- 4127018.
Vol. 40, Nº 72 (2022), 38-47
IEPDP-Facultad de Ciencias Jurídicas y Políticas - LUZ
State tax policy as an object of
administrative and legal regulation
DOI: https://doi.org/10.46398/cuestpol.4072.02
Vsevolod Knyazev *
Nadiia Bortnyk **
Myroslava Sirant ***
Halyna Lukіanova ****
Galina Striiashko *****
Oksana Humeniuk ******
Abstract
The purpose of the research is devoted to studying the legal
nature of legal relations in the process of implementing state tax
policy. The main content. Considered is the normative framework
which forms the basis for regulation of tax policy. Noted is close
connection of this branch with all spheres of legal reality of the
society. Analyzed are the concepts of “legal relations” and “legal
regulation”. The content of legal regulation of the tax sector is characterized
through the study of public service, law enforcement and jurisdictional
activities of the state in the tax sphere. Methodology. Review of materials
and methods is performed on the basis of analyzing documentary materials
on regulation of the state tax policy. Conclusions. It is determined that legal
regulation in the sphere of tax policy includes public service, law enforcement
and jurisdictional activity of the state, which is aimed at satisfaction of
human rights and legitimate interests. Such activity is aimed at ensuring a
high quality of life for people throughout the territory of Ukraine, and also
at achieving an optimal balance between lling the budget and maintaining
* Doctor of Law, Associate Professor, Professor of the Department of Administrative and Constitutional
Law, Faculty of Maritime Law, Admiral Makarov National University of Shipbuilding, 9 Heroiv Ukrainy
Ave., Mykolaiv, 54025, Ukraine. ORCID ID: https://orcid.org/0000-0002-3696-0746
** Doctor of Law, Professor, Professor of the Department of Administrative and Constitutional Law,
Faculty of Maritime Law, Admiral Makarov National University of Shipbuilding, 9 Heroiv Ukrainy
Ave., Mykolaiv, 54025, Ukraine. ORCID ID: https://orcid.org/0000-0003-1794-2793
*** Doctor of Law, Associate Professor, Dean for Master’s Studies of the Educational-Scientic Institute
of Jurisprudence, Psychology and Innovative Education, Lviv Polytechnic National University, 1/3
Kniazia Romana Street, Lviv, 79005, Ukraine. ORCID ID: https://orcid.org/0000-0002-9393-2397
**** Candidate of Law, Associate Professor, Associate Professor of the Department of Administrative and
Informational Law of the Educational-Scientic Institute of Jurisprudence, Psychology and Innovative
Education, Lviv Polytechnic National University, 1/3 Kniazia Romana Street, Lviv, 79005, Ukraine.
ORCID ID: https://orcid.org/0000-0003-1109-9299
***** Ph.D., Associate Professor, Department of Financial Law. University of State Fiscal Service. Irpin.
Ukraine. ORCID ID: https://orcid.org/0000-0001-6773-025X
****** Graduate student of the rst year of study. University of State Fiscal Service. Irpin. Ukraine. ORCID
ID: https://orcid.org/0000-0001-9178-547X

Para continuar leyendo

Solicita tu prueba

VLEX utiliza cookies de inicio de sesión para aportarte una mejor experiencia de navegación. Si haces click en 'Aceptar' o continúas navegando por esta web consideramos que aceptas nuestra política de cookies. ACEPTAR