Subjects of public administration in the sphere of taxation

• Published in: Науковий вісник Ужгородського національного університету. Серія Право Vol. 3; no. 86; pp. 299 - 305
• Main Author: Dremov, D. S.
• Format: Journal Article
• Language: English
• Published: 14.01.2025
• ISSN: 2307-3322; 2664-6153
• DOI: 10.24144/2307-3322.2024.86.3.45

The article presents a study of subjects of public administration in the field of taxation. The author’s aim is to analyse and clarify the legal status of these entities, their tasks and functions. The author identifies problematic issues in the field of taxation related to administration, including the distribution of powers between different subjects of public administration, their interaction with taxpayers, and gaps in legal regulation. The author emphasises the relevance of the tax system under martial law. It is noted that the effectiveness of the tax system largely depends on the efficiency and continuous improvement of public administration in the area under study. Based on the analysis of scientific literature, the author notes that public administration in the tax system is a complex system of interactions aimed at efficient tax collection and distribution, which has clearly defined boundaries regulated by law. This process involves various entities, each of which performs its own functions. All of them interact with each other to ensure the proper functioning of the tax system. The article describes the legal status and specific functions of subjects of public administration in the field of taxation: The Verkhovna Rada of Ukraine, the President of Ukraine, the Cabinet of Ministers of Ukraine, central executive authorities (the Ministry of Finance of Ukraine, the State Tax Service of Ukraine, the State Customs Service of Ukraine), and local self-government bodies. Considerable attention is paid to the issues of administration of local taxes and fees. The author notes that the ability of local councils to independently establish taxes and fees allows them to adapt the tax system to the specific needs of individual territories, which is especially relevant in the context of martial law. The author comes to the conclusion that predictability and stability in the tax system is ensured by the exercise by subjects of public administration in the field of taxation of their powers in accordance with the tasks and functions regulated by law. This also allows to avoid duplication of functions and increases the efficiency of management, while the hierarchical structure allows control over the activities of lower-level bodies and promotes transparency of the activities of subjects of public administration in the field of taxation.