Article title Fiscal-Law Nature of the Ukrainian State
Authors

Doctor of Law, Professor (Chernivtsi, Ukraine) ORCID ID: https://orcid.org/0000-0001-5081-7842 Researcher ID: http://www.researcherid.com/rid/D-5476-2016

p.patsurkivskyy@chnu.edu.ua

 

Name of magazine Legal journal «Law of Ukraine» (Ukrainian version)
Issue 9/2019
Сторінки [154-168]
DOI https://doi.org/10.33498/louu-2019-09-154
Annotation

Decentralization of power, currently underway in Ukraine, has launched a reform of the whole State. However, society has not yet elaborated an appropriate strategy for this reform, and it has not yet reliably defined what kind of a State it de facto has now. Important knowledge about this State can be derived from the analysis of its tax-law nature. All in all, as provided for by one of the common theories of the State, it is taxes that embody its economically expressed existence. The article focuses primarily on the analysis of the legal nature of Ukraine as a modern fiscal State.

The purpose of the article is to highlight the most common causes and regularities through which this State has emerged, as well as its main goals and legal properties.

The subject matter, goal and objectives of the research have defined the methodology of the article, in particular, the anthroposociocultural approach.

Based on the analysis of the causes and regularities through which the Ukrainian Fiscal State has emerged, and of its legal properties, the author comes to the following conclusions: fiscal State is a qualitatively distinguished type of tax State. Its emergence is not rigidly pegged to a particular type of civilization or socio-economic formation. It emerges as a result of deformation and transformation, via a set of specific historical causes, of true public-law values into the values of quasi-public law. The latter find their external manifestation most commonly in the form of “State” values. The fundamental goals and means of achieving them in the tax and the fiscal States are also radically different. While in the first case, the tax State itself is the main means by which the tax policy is implemented, and taxpayers with their needs act as the values and objectives of this State (this is why in the XX–XXI centuries such a State was referred to as the social State), in the fiscal State taxpayers and the State itself has opposing roles to play. Ukraine as a fiscal State is no exception. The prerequisites for its emergence were formed mainly in the bosom of Soviet society and matured in the initial post-Soviet period of Ukraine’s development. It has the following inherent legal properties: seizure by the State of the tax law of taxpayers and society on the whole; fiscal sovereignty of the State; coercive nature of tax liability which taxpayers have to the fiscal State; fiscal nature of its tax law; asymmetry of tax law of the fiscal State.

 

Keywords the tax State; the fiscal State; legal values of the tax State; legal values of the fiscal State; legal properties of the fiscal State
References

Bibliography

Authored books

1. Abbott F, A history and description of Roman political institutions (3rd edn, 1963) (in English).

2. Creveld M, The Rise and Decline of the State (Cambridge University Press 1999) (in English).

3. Douglass C and Wallis J and Weingast B, Violence and Social Orders: A Conceptual Framework for Interpreting Recorded Human History (Cambridge University Press 2009) (in English).

4. Hayek F, The Fatal Conceit: The Errors of Socialism (ed by Bartley W W, 1988) (in English).

5. Jasay de A, The State (Liberty Fund 1998) (in English).

6. Mercuro N and Medema S, Economics and the Law: From Posner to Postmodernism and Beyond (2nd edn, Princeton university press 2006) (in English).

7. Polanyi K, Primitive, Archaic, and Modern Economies: Essays of Karl Polanyi (1968) (in English).

8. Robilant E, Societa e persona (1999) (in French).

9. Schumpeter J, The Economics and Sociology of Capitalism (Princeton University Press 1991) (in English).

10. Searle J, The Construction of Social Reality (Free Press 1995) (in English).

11. Gavrilyuk R, Antroposotsiokulturnyiy kod nalogovogo prava: monografiya [Anthroposociocultural Code of Tax Law: Monograph], kn 1: Istoki nalogovogo prava [Tax Law Constants] (Chernivetskyi nats un-t 2014) (in Russian).

12. Gavrilyuk R, Diia norm podatkovoho prava v chasi, prostori ta za kolom osib: monohrafiia [The Effect of Tax Law Provisions in Time, Space and Outside of the Circle of Persons: Monograph] (Ruta 2002) (in Ukrainian).

13. Gavrilyuk R, Pryroda podatkovoho prava: antroposotsiokulturnyi pidkhid: monohrafiia [The Nature of Tax Law: Anthroposociocultural Approach] (Chernivetskyi nats un-t 2014) (in Ukrainian).

14. Gavrilyuk R. Antroposotsiokulturnyiy kod nalogovogo prava: monografiya [Anthroposociocultural Code of Tax Law: Monograph], kn 2: Konstantyi nalogovogo prava [Tax Law Constants] (Chernivetskyi nats un-t 2014) (in Russian).

15. Kucheryavenko N, Kurs nalohovoho prava [A Course of Tax Law], t 2: Vvedenye v teoryiu nalohovoho prava [Introduction to the Theory of Tax Law] (Legas 2004) (in Russian).

16. Piketty T, Kapitalizm u ХХІ stolitti [Capitalism in the Twenty-First Century] (Nash Format 2016) (in Ukrainian).

17. Selivanov V, Pravo i vlada suverennoi Ukrainy: metodolohichni aspekty: monohrafiia [Law and Power of Sovereign Ukraine: Methodological Aspects: Monograph] (In Yure 2002) (in Ukrainian).

18. Taranenko K, Podatkovo-pravovyi paternalizm: pravova sutnist ta formy proiavu: monohrafiia [Tax-Law Paternalism: Legal Essence and Forms of Manifestation: Monograph] (Yurinkom Inter 2018) (in Ukrainian).

 

Edited books

19. Hicks J and Weber W (eds), Carl Menger and the Austrian School of Economics (Clarendon Press 1973) (in English).

20. Gavrilyuk R, ‘Konstytutsiino-pravova pryroda modelei shveitsarskoi fiskalnoi detsentralizatsii: porivnialnyi analiz’ [‘Constitutional Law Nature of Swiss Fiscal Decentralization Models: A Comparative Analysis’] v Posluszny Jerzy (ed), Prawo naszych sasiadow, t. 1: Konstytucyjne podstawy budowania i rozwoju spoleczenstwa obywatelskiego w Polsce i na Ukrainie (Rzeszow-Przemysl 2013) (in Ukrainian).

21. Gavrilyuk R, ‘Zapadnye doktriny publichnyh uslug’ [‘Western Doctrines of Public Services’] v Gricenko E i Sheveleva N (obshh red), Publichnye uslugi: pravovoe regulirovanie (rossijskij i zarubezhnyj opyt): sbornik [Public Services: Legal Regulation (Russian and Foreign Experience): Compilation] (Wolters Kluver 2007) (in Russian).

22. State law of Germany: Sokraschennyiy perevod nemetskogo semitomnogo izdaniya [State Law of Germany: The State Law of Germany: Abridged Translation of the German Seven-Volume Edition] (Institut gosudarstva i prava RAN 1994) (in Russian).

 

Journal articles

23. Gavrilyuk R, ‘European Doctrines of Tax Law: Comparative Analysis’ [2011] 7(50) Nauchni trudove. Pravni nauki – Ruse (in English).

24. Hellman J and Kaufmann D, ‘Seize the State, Seize the Day: State Capture, Corruption, and Influence in Transition Economies’ [2003] 31(4) Journal of Comparative Economics (in English).

25. Kenneth P, ‘New Directions in Legal Education by Herbert L. Packer and Thomas Ehrlich’ (1973) Duke Law Journal (in English).

26. Galgano F, ‘Ob’yavlennaya revolyutsiya’ [‘Declared Revolution’] (2013) 3 Pravovedenie (in Russian).

27. Gavrilyuk R, ‘Evoliutsiia pryrody podatkovykh nadkhodzhen derzhavnoho biudzhetu: deiaki pytannia teorii’ [‘Evolution of the Nature of Tax Revenues to the State Budget: Some Issues of Theory’] (2006) 8 Pravo Ukrainy (in Ukrainian).

28. Gavrilyuk R, ‘“Kvantova superpozytsiia” publichnykh finansiv i efektyvnist pravovoho rehuliuvannia opodatkuvannia: problemy teorii’ [‘“Quantum Superposition” of Public Finance and the Efficiency of Legal Regulation of Taxation: Issues of Theory’] (2009) 6 Pravo Ukrainy (in Ukrainian).

29. Gavrilyuk R, ‘Obgruntuvannia naukoiu antroposotsiokulturnoi pryrody podatkiv i podatkovoho prava’ [‘Science-Based Rationale for the Anthroposociocultural Nature of Taxes and Tax Law’] (2014) 10 Pravo Ukrainy (in Ukrainian).

30. Gavrilyuk R, ‘Sotsialnyi naturalizm yak pryntsyp nauky podatkovoho prava’ [‘Social Naturalism as a Principle of Tax Law Science’] (2005) 10 Pravo Ukrainy (in Ukrainian).

31. Gavrilyuk R, ‘Vlastyvosti doderzhavnoho pererozpodilnoho (podatkovoho) prava’ [‘Properties of Pre-State Redistributive (Tax) Law’] (2014) 6 Yurydychna Ukraina (in Ukrainian).

32. Gavrilyuk R, ‘Vuzlovi problemy rozvytku postradianskoi teorii podatkovoho prava’ [‘Key Problems of Development of the Post-Soviet Tax Law Theory’] (2007) 4 Pravo Ukrainy (in Ukrainian).

33. Patsurkivsky P ta Savkina O, ‘Podatkovo-pravova doktryna Ukrainy: mizh skilloiu etatyzmu i Kharibdoiu liudynotsentryzmu’ [‘The Tax Law Doctrine of Ukraine: Between the Scylla of Etatism and the Charybdis of Human-Centrism’] (2017) 9 Pravo Ukrainy (in Ukrainian).

 

Newspaper articles

34. Korablin S, ‘Finansova nestabilnist’ [‘Financial Instability’] Dzerkalo tyzhnia (11, 2019) (in Ukrainian).

 

Thesis

35. Gavrilyuk R, ‘Pryroda podatkovoho prava: antroposotsiokulturnyi pidkhid’ [‘The Nature of Tax Law: An Anthroposociocultural Approach’] (avtoref dys d-ra yuryd nauk, Natsionalna akademiia prokuratury Ukrainy 2015) (in Ukrainian).

 

Electronic version Download