The tax as a systemically important category of subject of tax law

Abstract

In the article, the tax as a systemically important category of subject of tax law is considered. The authors conclude that the established understanding of tax, subject tax law, the limits and the dynamics of which is determined solely by the legal regulations of the state, it is too narrowed their understanding and needs rethinking.

Important for every branch of law or legal institution is the answer to the question - what kind of social relations regulated by this legal formation. The status of a legal formation, the method of regulation and its system are depends from this response. The questions about the subject of tax law are relatively researches, but a clear understanding of what tax law regulated we do not have. Otherwise, there would not be discussions about independence or institutional of tax law, paid or unpaid of tax relations, their subjects and administrative or financial character. This, unfortunately, continues debated in contemporary legal science.

The tax is the central and system-category of tax law. It is clear, that the relationships that are the subject of regulation of tax law must be link with taxes. However, the problem is that the question of the concept of tax, its nature, function and features, remains far from being resolved. Modern jurisprudence included the definition of tax in the range of the most controversial concepts. For a long time in the financial and legal science dominated the assertion that taxes are a product of the state. Today, this position is not the only one and you can often find the thought of the existence of taxes in pre-state period of social development. Despite a number of different points, we can also see a number of common features of tax that allocated independent on the type of thinking, which operates scientist. The latter include obligatory, monetary and the public character of the tax. However, most of these features have not a universal character, were not peculiar to tax at all stages of its development. For example, today the monetary character of the tax is one of its essential features. However, history contains many facts, when taxes were been paid not in money, but even certain goods or works or services. Even in Ukrainian tax legislation has been provided for the possibility to pay a fixed agricultural tax in agricultural products. Or will take another feature of tax – public character. Public character begins to appear not to begin with the emergence of the tax, but much later. The gradual separation of private and public finance, which began with the separation of the private property of monarch’s and treasury funds, that were no longer private property of members of the supreme power, is in the seventeenth and eighteenth centuries. Perhaps, the only historical feature of the taxes is their obligatory character. Exactly transformation voluntary form of redistribution of property in obligatory is a moment of occurrence taxes. Exactly, transformation from voluntary form of redistribution of property into obligatory form is a moment of occurrence of taxes.

Of course, related to the history of the emergence and evolution of the tax issues are quite controversial, are based mainly on scientific hypotheses. Today it is impossible to ascertain the time of the taxation and its authors. However, it is clear that the perception, that taxes are historically derives from the state, there is only with the advent of the state and outside the state cannot exist, it needs a doctrinal reinterpretation. Accordingly, an understanding of the subject of the tax law as tax legal boundaries and dynamics of which is determined solely by the legal regulations of the state, is too narrowed his understanding and needs a rethink.