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Information × Registration Number 0310U002764, 0104U006527 , R & D reports Title The role of the state tax service bodies in compensation of damages caused by not paying taxes popup.stage_title Роль органів ДПС у відшкодуванні шкоди завданої несплатою податків Head Usenko Volodymyr Fadeyovich, Registration Date 09-06-2010 Organization National university of state tax servise of Ukraine popup.description2 Actuality of research theme Activity of the Ukrainian state, as political and territorial formation of public power, which is created on the basis of citizen society directed above all things on protection of rights and freedoms of society member, creation of appropriative terms for their development, exception of possibility of moral and financial harm. According to the norms of current citizen legislation of reimbursement of losses is one of protection methods of civil laws and interests of person, which such losses are caused to, and after losses civil liability comes at presence of terms which determine maintenance of legal relationship, namely to the presence of harm and causal connection, between them. According to part 2 of a 19 article of Constitution of Ukraine public authorities and organs of local self-government, them public servants are under an obligation to operate only on basis, within the limits of plenary powers and in a method that foreseen Constitution and laws of Ukraine. State Tax Service bodies (in future - STSB) according to the article 3 of Law of Ukraine "About State Tax Service of Ukraine" from 04.12.90 №509-ХІІ follow Constitution of Ukraine, laws of Ukraine, other by the acts of public authorities, and also decisions of Verkhovna Rada of Autonomous Republic of Crimea and Councils of ministers of Autonomous Republic of Crimea, organs of local self-government on questions taxation, given out within the limits of their plenary powers. Thus, according to the article 2 of Law №509 the tasks of STSB are realization of control after inhibition of tax legislation, rightness of calculation, plenitude and timeliness of payment, state having a special purpose funds of taxes and collections (obligatory payments). This control will be realized by the leadthrough of the planned and not provided for by the plan verifications as a result of which, in the case of exposure of violation of current legislation norms of Ukraine to the taxpayers penalty approvals are used. According to part 3 of article 13 of Law №509 losses, inflicted the unright actions of public servants of government bodies of tax service, are subject a compensation due to the state budget. It is foreseen in the article 56 of Constitution of Ukraine, that everybody has a right on a compensation due to the state bodies of local self-government of financial and moral harm by inflicted illegal decisions, actions or inactivity of public bodies of local self-government authorities at realization by them the plenary powers. There are some cases when in opinion of taxpayer decision of STSB dissatisfies the norms of current legislation of Ukraine, and with the purpose of protection of the rights and legal interests they apply in a court with a claiming in relation toconfession of illegal decisions of STSB and compensation of harm inflicted in connection with acceptance of such decision, causing of harm to the borne charges, in a that number concerning to the appeal of such tax decisions. According to the article 1166 of the Civil Legislation of Ukraine from 16.01.03 №435-IV (in future is TSK of Ukraine) property harm is inflicted by illegal decisions, actions or inactivity, the personal unmercandize rights for physical or legal personality, and also it is sorry, inflicted to property physical or legal person, compensated in full value by the person, that inflicted it. A person which inflicted harm rids of its compensation, if it will prove that harm is inflicted not through its fault. Harm, inflicted injury, other health damage or death of person, as a result of nature force, compensated in cases set a law. Harm, inflicted legitimate actions, compensated in cases, set this Legislation and other laws. In part 2 ofthe Plenum of the Supreme court of Ukraine decision from 27.03.92 №6 "About practice of consideration of civil cases courts after lawsuits about the compensation of harm" (with changes from 24.10.03 №9) the Supreme court of Ukraine specified on that examining lawsuits about the compensation of harm, courts must mean that it is sorry, caused a person and to property of citizen, subject must compensate a full value by a person which caused it, on condition that action last were illegal, between them and harm is direct causal connection and there is guilt of the noted person. Consequently, actions of public servants of STSB conserning to the acceptance ofta[ notification, that in future were anniented can not be considered illegal, as foregoing does not testify that somebody from the workers of STSB (during verification, drafting and realization of act, decision-making) violated terms and order of realization of the labour duties, assumed illegal actions at implementation of official duties. Absence of direct causal connection between harm and illegal actions (what taxpayers consider acceptance of STSB of tax notification), as a necessary conditin of responsibility, eliminates possibility of such responsibility. This approach of State Tax Service bodies is confirmed legal position, noted in one of decisions, Higher economic court of Ukraine. Taking into account foregoing, STSB and taxpayers in the process of development of the Ukrainian state must closely co-operate with subject to conditions mutual understanding and respect by each other, with the purpose of exception of possibility of task of harm rights and legal interests as to the taxpayer so to the state. Purpose and task of research. A research purpose consists in that on the basis of account of achievements of legal science, generalization of legally used activity of State Tax Service bodies of Ukraine, analysis of national and foreign legislation, to expose the legal problems of organization of work of State Tax Service bodies on the compensation of har inflicted by non-payment of taxes, to formulate theoretical conclusions and suggestions in relation to improve national legislation. For gaining end there were set tasks: - to analyse a current civil legislation which touches a research theme; - to find out a concept, essence of task and role of STSB, in realization of activity from the compensation of harm inflicted by non-payment of taxes; - to define principles of activity of STSB for compensation of harm; - to define the features of norms of civil legislation, that provide the compensation of harm; - to define the place of property accountability in the system of legal responsibility, its sign, feature, condition of origin; - to expose the method of application the workers of State Tax Service of Ukraine of civil and economic legislation in the sphere of trade, finances and entrepreneurial activity; - to define the role of State Tax Service bodies in the process of compensation of harm; - to define the ways of co-operation of State Tax Service bodies with other supervisory bodies; - to analyse the legal providing of activity of State Tax Service bodies and develop methodical recommendations concerning to its perfection. A research object are relations, which arise up in the field of organization and realization, measures, the State Tax Service bodies of Ukraine on the compensation of harm inflicted and regulated non-payment of taxes by Constitution of Ukraine, Civil Legislation of Ukraine, Law of Ukraine, "About State Tax Service in Ukraine", and by other laws, Decisions of Verkhovna Rada of Ukraine, Decrees of President of Ukraine, Decisions of Cabinet Ukraine, normative acts of State Tax Service bodies. The article of research is a legislative base, theoretical and methodological literature, practice of the legal adjusting of realization by the State Tax Service bodies of Ukraine of activity on the compensation of harm inflicted by non-payment of taxes. The scientific novelty of research consists in that research work is given is the first in Ukraine special research of role of State Tax Service bodies in the compensation of harm inflicted by non-payment of taxes. The theoretical importance of research consists in the improvement of existing and development of new methods of decision of legislative, financial and informational problems of compensation of harm inflicted by non-payment of taxes. The practical importance of research is determined the increase of efficiency of activity of State Tax Service bodies in the compensation of harm, inflicted non-payment of taxes. Research methods. Methodological basis of research is an aggregate of methods and receptions of scientific cognition, which was used it is not isolated, but in combination with other, that enabled the use of quantitative and high-quality methods of scientific researches, among which scientific methods are induction, deduction, pulling out of alternative hypotheses, system and functional analysis, historical method, comparative analysis, methods of leadthrough of statistical researches, methods of calculation of summarizings indexes, cross-correlation and regressive analysis. Approbation of research results. Results and prospects of subsequent research are promulgated on scientific round table "Role of State Tax Service bodies of Ukraine in the compensation of harm inflicted by non-payment of taxes" (Irpin, National university of State Tax Service of Ukraine, on Mays, 22 in 2005). The substantive provisions of research are discussed on meetings in department of Civil legal disciplines and Scientific advice of Faculty of Law. Publications. As a result of research authors published 6 articles in professional scientific editions, theses of lectures, conducted with round table after the subject of research. Product Description popup.authors Гарбовський Л.А. Дяченко В.С. Моісеєнко В.Я. Шевченко Я.М. Шемелинець І.І. popup.nrat_date 2020-04-02 Close