In the theory of tax law, there are still different views and approaches to determining the moment of fulfillment, and therefore cessation, of the tax obligation. One of the main problems of such discrepancies directly affects the observance of taxpayers’ rights, contradicting the principles of tax legislation. Despite a considerable number of scientific works dedicated to the study of various aspects of tax obligations, the conclusions presented in them do not find further normative and legal implementation. Ideas and concepts resulting from the evolution of doctrinal approaches and legal positions have not yet |been implemented, and there is no established, comprehensive judicial practice regarding the determination of the moment of tax obligation cessation.

The purpose of the study is to trace the evolution of doctrinal approaches and legal positions regarding the temporal aspect of tax obligation fulfillment, highlighting the main theoretical and practical problems and seeking ways to solve them, providing scientifically substantiated proposals for improving domestic tax legislation.

It is established that the concept of “tax obligation” is the main, complex category in the field of tax law, permeating all aspects of tax legal relations. Instead, the regulatory framework for this institution is fraught with a considerable number of regulatory gaps, collisions, contradictions, which in turn result from violations of the main principles of tax legislation, unlawful application of provisions of non-tax legislation to tax legal relations, fundamentally altering the nature of such legal relations and contributing to the incorrect resolution of the issue of the presence of signs of a tax offense in the actions of a person with subsequent application of state coercion. It has been clarified that during the evolution of doctrinal approaches and legal positions of the court regarding the temporal aspect of tax obligation fulfillment, two concepts with diametrically opposed views on this moment have emerged. The first links the cessation of the tax obligation through its fulfillment with the actual receipt of funds to the single treasury account of the budget, while the second considers the moment of tax obligation fulfillment to be the provision of a payment order to the bank by the taxpayer. We consider the latter concept to be more balanced, scientifically substantiated, and consistent.

Substantiated recommendations for amendments to the Tax Code of Ukraine regarding the determination of the moment of tax obligation fulfillment, which should be tied to the moment of tax payment, namely – the provision of a payment order to the bank and the debiting of funds from the taxpayer’s account or tax agent. The necessity of fixing the obligations of banks and other financial institutions to transfer funds of taxpayers to the single treasury account and establishing responsibility for the violation of such obligations at the level of special tax legislation – the Tax Code of Ukraine is substantiated.

Bibliography

Edited books

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Journal articles

2. Bespalova A, ‘Shchodo zmistu podatkovoho obov’iazku’ [2015] 1 Yurydychnyi naukovyi elektronnyi zhurnal 103–6.

3. Kucheriavenko M, ‘Podatkovyi oboviazok: zmist, struktura, zasoby zabezpechennia’ [2001] 3 Visnyk APU 122–34.

4. Sydoruk R, ‘Pravovyi status osib, yaki spryiaiut splati podatkiv ta zboriv v Ukraini’ [2015] 5 Yurydychnyi naukovyi elektronnyi zhurnal 150–7.

Theses

5. Braslavskyi R, ‘Pravove rehuliuvannia protsedur vykonannia podatkovoho obov’iazku’ (dys kand yuryd nauk, 2014).

6. Pryshva N, ‘Pravovi problemy rehuliuvannia obov’iazkovykh platezhiv’ (dys d-ra yuryd nauk, 2004).

7. Vasylieva A, ‘Pravova pryroda oboviazkiv platnyka podatkiv’ (dys kand yuryd nauk, 2016).

Websites

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