Specific Features of the Mechanism of Administrative and Legal provision for the Implementation of the State’s Law Enforcement Function in the Field of Taxation
The essence of administrative and legal provision for the implementation of the state’s law enforcement function has been studied. The elements of the mechanism of administrative and legal provision for the implementation of the state’s law enforcement function in the field of taxation have been distinguished. It has been offered to include the institutional component (subjects of provision), normative component (system of administrative and legal norms establishing the principles and rules of the state’s law enforcement function in the field of taxation), principles of implementing the state’s law enforcement function in this area, forms and methods of implementation of the state’s law enforcement function and the resource component (personnel, information, material, technical provision, etc.) into the structure of this mechanism.
The author has defined the following key principles, which should be the basis for the activity of the subjects of the considered relations: legitimacy, presumption of legality of decisions of taxpayers in case of ambiguity of the interpretation of regulatory acts, inevitability of punishment for financial offenses, collegiality of the development of important decisions, efficiency, independence impartiality and absence of corruption.
The author has determined the peculiarities of ensuring the effective functioning of administrative and legal mechanism of the realization of the state’s law enforcement function in the conditions of creation of the specially authorized agency of financial investigations. It is especially important in the context of European integration to establish the Bureau of Financial Investigations in Ukraine – a single law enforcement agency, whose task will be to identify systemic offenses in the field of taxation, their elimination and prevention.
It has been concluded that the reform of the investigative agencies of financial violations will establish a partnership between taxpayers and monitoring authorities, as well as will increase the effectiveness of law enforcement agencies in combating financial crimes.
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