Administrative procedures in the activities of the State Tax Service of Ukraine

Abstract

 The article, based on the analysis of scientific views of researchers, discloses the general theoretical content of the concepts of “procedure,” “legal procedure,” and “administrative and legal procedure.” The most characteristic properties that characterise the category of «administrative procedure» have been allocated. The author’s own approach to the interpretation of the concept of «administrative procedure» in the context of the activities of tax authorities is proposed.

It is substantiated that in the legal plane the concept of «procedure» denotes consistent, systematised actions aimed at the implementation of the right and its impact on social and legal relations. The consequence of their commission is the regulation of social relations and social behaviour, as well as a change in the legal reality on the territory of our state.

The following features of administrative procedures as a legal phenomenon are allocated: firstly, it is a model of official, authoritative, administrative activities of authorised bodies and officials, which consists of a system of consistent, interrelated actions and operations; secondly, the catalyst for the implementation of the administrative procedure is the need to ensure the implementation of the functions of the state within the framework of the relevant sphere of social and legal life, as well as the rights, freedoms, and interests of individuals and legal entities that need to receive from the state the solution of relevant individual issues; Thirdly, procedures always have an external legal result in the form of an administrative act issued by an authorised right.

It is found that administrative procedures in the activities of the tax authorities of Ukraine are separate groups of purposeful, legally significant actions and operations, regulated by legislative and subordinate normative legal acts, united by a single goal and tasks, which are carried out by the bodies and divisions of the State Tax Service of Ukraine in order to implement the functions of control and collection, as well as to ensure the rights, freedoms, and legitimate interests of individuals and legal entities in the tax and financial sector. the result of which is the issuance of an administrative act – a decision or action of a legally significant nature.