Marchenko V.B. AN EVOLUTION OF THE LEGISLATIVE REGULATION OF SPHERE OF LEVY OF TAXES (OBLIGATORY PAYMENTS) IN UKRAINE // Proceedings the fourth world congress [“Aviation in the XXI-st century”] – K.: National Aviation University, 2010. – P. 82.22–82.25. [#022]

 

UDK: 342.743(045)

V.B. Marchenko, Candidate of Law

(National Aviation University, Ukraine)

 

AN EVOLUTION OF THE LEGISLATIVE REGULATION OF SPHERE OF LEVY OF TAXES (OBLIGATORY PAYMENTS) IN UKRAINE

 

Assertion and providing human rights and freedoms the Ukrainian state proclaimed in 1996 as the main duty, fixing this position in the article 3 Constitutions of Ukraine. In accordance with the noted article human rights and freedoms and their guarantees are determined by maintenance and orientation activity of the state for which the last answers before a man.

In relation to a tax sphere, where the article of consideration from point of rights of personality it is been, foremost, as rights legal interests of taxpayer, in literature the mechanism of providing is formulated right legal interests of taxpayer. This mechanism is examined as a system of terms, facilities, methods and methods which provide realization of subjective possibilities of taxpayer in relation to application of protective, protective and restoration measures the organs of government tax service, by their public and official servants in relation to the broken rights and legal interests of taxpayer by application of financial and judicial norms.