INSTRUMENTS OF PUBLIC ADMINISTRATION ACTIVITY REGARDING DISCRETION IN APPLYING PROVISIONS OF FINANCIAL LAW
Keywords:
authority; normative act; administrative act; acts-actions; acts-plans; administrative agreement.
Abstract
- Introduction. In the latest practice of law enforcement in financial law, the institution of discretion is widely used for taxation and public financial policy in terms of exercising the powers of regulatory authorities and taxpayers. At present, there is no standard procedure for exercising discretion in applying the provisions of financial law: 1) how and on the basis of what discretion is to be exercised; 2) criteria and sequence of analysis; 3) comparison of facts with the rule of law; 4) consequences of coincidence of fact / norm; 5) evaluations by criteria; 6) interpretation; 7) justification; 8) formation of conclusions; 9) giving similar legal positions; 10) how to make decisions within the discretion. The main problems with the improper exercise of discretionary powers to apply the rules of financial law are related to the insufficient quality of public administration instruments through which law enforcement and influence on private law entities are exercised. Additional research requires the formulation of clear limits on applying the provisions of financial law in the procedural dimension. A mechanism for exercising discretion in the application of financial law is to be developed in the dimensions of procedure and legal proceedings. The goal of the article is to reveal the essence of the tools of public administration on discretion in applying the provisions of financial law.
- Summary of the main results of the study. Firstly, the types and features of the tools of public administration regarding discretion in applying the provisions of financial law have been outlined. Within the relevant legal regimes and dispositive procedural dimension of discretion in applying the provisions of financial law, the instruments of public administration are a means of public legal influence on the subject of financial law in order to ensure stability and unity of law enforcement practice. Secondly, the supporting role of the procedural instrumental measurement of the public administration activity has been clarified. For law enforcement in financial law, only the interfering component is not enough to properly ensure the rights of a person to property, the exercise of the legitimate interests of taxpayers, participants in customs, anti-dumping and other legal relations. The implementation of public financial policy is associated with purposeful structuring influence on the subject of law within specific legal relations with the observance of public interest in maintaining law and order. Thirdly, the prospects of automating decision-making in discretionary relations, in particular, through the digitalization of processes.
- Conclusions. The instruments of public administration influence financial relations, creating a basis for satisfying the public interest of the state and private interests of taxpayers, as well as the supranational European integration interest. Via such tools, the regulatory function of financial law is embodied in the practice of law enforcement and the task of implementing discretionary relations in compliance with the principle of the rule of law is achieved. The tools of public administration on discretion in applying the provisions of financial law include: basic (regulations and administrative acts); auxiliary or facilitating (acts-actions, acts-plans, administrative agreements). In their unity and interaction, lawful and effective law enforcement is possible, taking into account the public interest of the state, public needs and private interests of subjects of private law.
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28. Resolution (77) 31 of the Committee of Ministers to the Member States on the Protection of the Individual in Relation to Acts of Administrative Authorities dated of 09/28/1977. Administrative procedure and administrative services. Foreign experience and proposals for Ukraine / authored and compiled by V.P. Tymoshchuk. Kyiv: Fakt, 2003. P. 469–479.
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30. Tymoshchuk V.P. Administrative acts: procedure for adoption and termination: monograph. Kyiv: Konus-Iu, 2010. 296 p.
31. Hropanjuk V.N. The theory of state and law: tutorial for universities. / ed. by V.G. Strekozova. Moscow: Institute of State and Law of RAS, 1995. 377 p.
32. Shopina I.M. Regarding conceptual approaches to defining the concept of legal regulation. Forum prava. 2011. No. 2. P. 1055–1061.
33. Malgieri G. Automated decision-making in the EU Member States: The right to explanation and other “suitable safeguards”in the national legislations. Computer Law & Security Review.
2019. Vol. 35. Iss. 5. P. 2–26. URL: https://doi.org/10.1016/j.clsr.2019.05.002 (date of application: 04/20/2021).
34. Melnyk R., Barikova A. Cross-border public administration: prospects for introducing blockchain jurisdiction. Informatologia. 2019. Vol. 52. No. 1–2. P. 74–89. URL: https://doi.org/10.32914/i.52.1-2.8 (date of application: 04/20/2021).
35. Tóth A.K. Algorithmic copyright enforcement and AI: issues and potential solutions, through the lens of text and data mining. Masaryk University Journal of Law and Technology. 2019. Vol. 13:2. P. 361–387. URL: https://doi.org/10.5817/MUJLT2019-2-9 (date of application: 04/20/2021).
Published
2021-08-04
Cited
How to Cite
Barikova , A. (2021). INSTRUMENTS OF PUBLIC ADMINISTRATION ACTIVITY REGARDING DISCRETION IN APPLYING PROVISIONS OF FINANCIAL LAW. The Journal of V. N. Karazin Kharkiv National University. Series Law, (31), 52-60. https://doi.org/10.26565/2075-1834-2021-31-07
Section
Administrative law and process; finance law; information law
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