Please use this identifier to cite or link to this item:
Title: Деякі питання дискреційних повноважень органів Державної фіскальної служби України
Other Titles: Some questions of discretional authorities of the state physical service of Ukraine
Authors: Федчук С.І.
Fedchuk S.I.
Заруба П.І.
Zaruba P.I.
Keywords: дискреція
діяльність фіскальних органів
activity of the fiscal service
Issue Date: 2017
Publisher: Фінансове право. Серія: фінанси, облік, оподаткування
Citation: Федчук С. І. Деякі питання дискреційних повноважень органів Державної фіскальної служби України / С. І. Федчук, П. І. Заруба // Фінансове право. Серія: фінанси, облік, оподаткування. – 2017. – C. 16–22.
Abstract: У статті досліджено деякі теоретичні та практичні аспекти явища дискреційних повноважень органів Державної фіскальної служби України, на основі чого зроблено певні висновки та пропозиції.
The article analyzes some theoretical and practical aspects of the discretionary power of the state fiscal service of Ukraine, on the basis of which certain conclusions, generalizations and proposals are made. It is concluded that among the theorists there is no unity of understanding of the nature of discretionary powers of executive authorities in general and fiscal authorities in particular. The use of synonymous concepts such as: «discretion», «discretion», «competence» complicate the idea of the lawfulness of discretionary powers, their limits and the feasibility of application. It is proposed to allocate such discretionary powers of officials of fiscal authorities: those who give the opportunity to assess at their own discretion the legal fact and choose one of several forms of response to this fact established in the legal act; provide an opportunity for an official of the fiscal authority to choose, at his own discretion, the extent of public-legal influence on individuals and legal entities-taxpayers, its type, size, method of implementation; Authorize an official of the fiscal authority at his own discretion to determine the terms and manner of managing the decision. It is noted that the major disadvantage is the lack of a legally-defined notion of "discretionary powers Further scientific development requires the question of the ratio of discretionary powers of the fiscal authorities, as subjects of power and powers of the court to oblige such bodies to take certain actions or make certain decisions.
Appears in Collections:Наукові статті

Files in This Item:
File Description SizeFormat 
3611_IR.pdf1.81 MBAdobe PDFView/Open

Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.