FISCAL AUTHORITIES AS BODIES OF STATE AUTHORITY: THEORETICAL AND LEGAL  CHARACTERISTICS

D. V. Forostianko Research Institute of State Construction and Local Self-Government NPRr of Ukraine http://orcid.org/0000-0001-5137-772X

Keywords: fiscal function of the state; state machinery; state bodies; fiscal organs; tax authorities; customs authorities

Abstract

in the article examines the theoretical and legal characteristics of fiscal bodies as bodies of state power; the legal nature, features and types of these bodies are disclosed, examples of their organizational and functional construction in different countries of the world are given. It is proposed to call fiscal only those bodies of special competence, for which accumulating state revenues by ensuring collection of compulsory payments is a prerogative function.

Downloads

Download data is not yet available.

Author Biography

D. V. Forostianko, Research Institute of State Construction and Local Self-Government NPRr of Ukraine

Post-graduate student of the Research Institute of State Construction and Local Self-Government of the National Academy of Sciences of Ukraine
vul. Chernyshevskaya, 80, Kharkov, 61002, Ukraine

References

Байтин М.И. Механизм государства. Теория государства и права. Курс лекций / под ред. Н.И. Матузова, А.В. Малько. Москва : Юристъ, 1997. 672 с.

Носіков Д.М. Фіскальна функція сучасної держави: теоретико-правовий аспект: дис… канд. юрид. наук: 12.00.01. Харків, 2016. 240 с.

Кузулгуртова А. Ш. Механизм государственной финансовой политики: взаимосвязи и структура основных элементов. Бизнес. Образование. Право. Вестник Волгоградского института бизнеса. 2010. № 3 (13). С. 41-43.

Барулин С. В. Финансы: учебник. – Москва : КНОРУС, 2009. 640 с.

Попова Л.В., Дрожжина И.А., Маслов Б.Г. Налоговые системы зарубежных стран: учебно-методическое пособие. – Москва : Дело и Сервис, 2008. 368 с.