THE SUBJECT OF LEGAL REGULATION AS A BASIS FOR BUILDING SYSTEMATICITY IN TAX LAW

Abstract

Analyzing the peculiarities of the implementation of a set of tax-legal norms, we can conclude that in modern conditions, the characteristic of tax law as a financial-legal sub-branch is consistent. The subsectoral nature of the system of tax relations determines both their clear and logical place in the system of financial relations and the internal structuring of the system of tax and legal norms. This can happen due to the differentiation of tax relations into general ones, which lay the fundamental foundations of the content of tax relations; special ones, which define and detail the peculiarities of the administration of individual taxes and fees that are part of the tax system; special – tortious relations, the purpose of which is to detail the adverse consequences for persons who violate the provisions of tax legislation. Financial and legal regulation covers all stages of the movement of funds of the state and territorial communities. At the same time, the subject of tax law is related only to the regulation of relations regarding the regulation of the movement of funds to public centralized funds. At the same time, it is important to keep in mind that the tax and legal regulation does not cover all relations, at the expense of which the revenue parts of budgets are formed. It is only about those relationships that relate to income sources of income in the form of taxes and fees. Relations that express the content of the subject of tax law, characterized by unity, are not, at the same time, of the same type. This determines the internal structuring of the system of these relations depending on a number of circumstances. Relations that make up the subject of tax law are characterized by an objective combination of material and procedural prescriptions. Practically every material norm must be guaranteed by the appropriate procedure, because without procedural support it is impossible to implement the corresponding material prescription at all. It is possible to consider the existence of a group of relations that fulfill a peculiar role of a single denominator and a group of relations that emphasize the specificity and originality of each basic institution of tax law. The grounds for the implementation of tax procedures for making each individual payment, conducting control actions acquire special features when regulating the fulfillment of the tax obligation in accordance with the specifics of the tax payment. Regarding the coordination of sub-industry and institutional financial and legal relations, the most important for the systematic regulation of tax relations is the comparison of regulatory boundaries with the institution of monetary circulation and budget law. Equally important for the construction of a coherent system of legal influence is the understanding of the border of tax relations with relations that make up the subject of other branches of law. It is clear that different grounds should provide systemic regulation depending on the type of relationship. That is why it is appropriate to detail such a basis, depending on the type of branches of law in question.