Tax liability to be fulfilled by legal entities and individuals in the territory of Ukraine is unconditional and mandatory. The importance of its proper fulfillment can hardly be overestimated, since tax proceeds account for a significant share of revenues in the State budget as well as in local budgets. The importance of fulfillment of tax liability is also emphasized by the approach of the rule maker which has provided it with constitutional origins by consolidating everyone’s obligation to pay taxes and fees established by law in article 67 of the Ukrainian Constitution.

Undoubtedly, failure to fulfill such a major duty entails responsibility of those who default their duties, and this is one of the manifestations of coercion by the State. However, this is preceded by the use of a range of taxation coercive measures with a more extensive inherent meaning than making someone responsible. Some of them are intended for providing security, others are compensatory, but collectively they are aimed at achieving the overall goal: to obtain money from a fulfilled tax liability, and in case a liability is breached – to ensure the possibility of collecting a tax debt.

The purpose of the article is to build a conceptual model according to which taxation coercive measures may be used for enforcement of tax liability.

Based on the analysis of regulatory and scientific sources, the author developed a set of conceptual fundamentals for building a system of taxation coercive measures, outlined the characteristic features of some of their types, and marked out the objective of application. The author pays close attention to certain shortcomings in the regulatory consolidation of the coercive measures aimed at enforcement of tax liability in Ukraine, and highlights the problematic aspects possible when establishing the nature of tort relations which may develop between payers and regulatory authorities.

The article characterizes the doctrinal approach to the predominance of imperatives in selecting the means of impact on the behavior of controlled participants in tax relations. In this connection, the author emphasizes the possibility of applying certain taxation coercive measures not only to payers but also to other participants in tax relations, including to controlling authorities in case they improperly fulfill the procedures of VAT reimbursement from the budget.

The article presents a comprehensive classification of organizational and legal forms of tax coercion, describes and divides into groups the participants to tax relations in the course of tax coercion, and substantiates the advisability of measuring the extent to which the tax impact chosen by a controlling authority is burdensome for taxpayer’s operation. Besides, the article proposes a graphical model of the system of taxation coercive measures for enforcement of tax liability which takes into account the main statistical and dynamic aspects of their application.

Bibliography

Authored books

1. Surmin Yu, Maisternia vchenoho: pidruchnyk dlia naukovtsia [Academic Workshop: A Scholar’s Textbook] (Konsortsium z udoskonalennia menedzhment-osvity v Ukraini 2006) (in Ukrainian).

2. Jakovlev E i Jakovleva N, Pedagogicheskaja koncepcija: metodologicheskie aspekty postroenija [Pedagogical Concept: Methodological Aspects of Construction] (Gumanitar izd centr VLADOS 2006) (in Russian).

Edited books

3. Podatkovyi kodeks Ukrainy: postateinyi komentar [Tax Code of Ukraine: Article-byArticle Commentary], ch 1 (Kucheriavenko M red, Pravo 2011) (in Ukrainian).

4. Podatkovyi kodeks Ukrainy: postateinyi komentar [Tax Code of Ukraine: Article-byArticle Commentary], ch 2 (Kucheriavenko M red, Pravo 2011) (in Ukrainian).

Journal articles

5. Spasybo V, ‘Perspektyvy reformuvannia instytutu peni u podatkovomu pravi Ukrainy’ [‘Prospects for Reforming the Institute of Penalties in Tax Law of Ukraine’] (2010) 2 Advokat 30 (in Ukrainian). Theses 6. Tymchenko A, ‘Vydy prymusovykh zakhodiv u podatkovomu pravi’ [‘Types of Coercion Measures in Tax Law’] (avtoref dys kand yuryd nauk, 2012) (in Ukrainian). 7. Karpenko N, ‘Penia u podatkovomu pravi’ [‘Penalty in Tax Law’] (dys kand yuryd nauk, 2019) (in Ukrainian).