Interest in the context of tax relations: traditional approach and trends of tax management development

• Author: Liubov Kasianenko, Iryna Shopina, Mariia Karmalita, Dmytro Muliavka
• Position: Doctor of law, professor, Department of Financial Law, University of the State Fiscal Service of Ukraine, Ukraine/Doctor of law, senior researcher, professor of the Department of Administrative Legal Disciplines, Lviv State University of Internal Affairs, Ukraine/Doctoral student, University of the State Fiscal Service of Ukraine, Ukraine/...
• Pages: 56-68

Interest in the context of tax relations: traditional approach

and trends of tax management development

Professor Liubov KASIANENKO1

Senior researcher Iryna SHOPINA2

PhD. student Mariia KARMALITA3

Professor Dmytro MULIAVKA4

Abstract

The article deals with the definition of interest in taxation, its manifestations and

features of its varieties, applied aspects of implementation. It focuses on the process of tax

management, which is based on the interconnection of private and public interest. The

authors emphasize that the private and public interest in taxation is implemented through

the processes o f rulemaking and law enforcement. It is proposed to define the rational

combination or balance of private and public interest in taxation as the fair balance

between the need to ensure the sustainable functioning of the tax system and the proper

satisfaction of the economic and social needs of a particular ta xpayer. The authors use

methods of comparative legal an alysis and legal modeling to describe the relationship

between tax management and ensuring the implementation of private and public interest.

The following is proposed in the context of the study: the definition of th e content and legal

nature of private and public interest in taxation, the disclosure of the peculiarities of their

combination during the establishment and collection of tax payments in the state, the

implementation of a comparative analysis of domestic and foreign legal doctrine and legal

practice in this area.

Keywords: interest, tax relations, tax policy, tax management.

JEL Classification: K34, H21

1. Introduction

Taxes are an important economic, social and political factor for the

development of every modern society. The formation and implementation of a

sound fiscal policy serves as a strategic reference point for the functioning of both

highly developed and emerging economies. The growing attention has been

recently paid to the social aspects of tax policy, and its adequate changes in

connection with the transformation of society itself and its compliance with

progressive world experience have been emphasized. The philosophy of reforms in

1 Liubov Kasianenko – Doctor of law, professor, Department of Financial Law, University of th e

State Fiscal Service of Ukraine, Ukraine, kasyanenko_l@ukr.net.

2 Iryna Shopina – Doctor of law, senior researcher, professor of the Department of Administrative

Legal Disciplines, Lviv State University of Internal Affairs, Ukraine, vdzr@lvduvs.edu.ua.

3 M ariia Karmalita – Doctoral student, University of the State Fiscal Service of Ukraine, Ukraine,

karmalitamasha@ukr.net.

4 Dmytro Muliavka – Doctor of law, Professor, Head of the Department of Criminal Intelligence, the

University of the State Fiscal Service, Ukraine, mulyavka@ukr.net.