Self-taxation of the population as an institution of financial law
The article reveals the features of self-taxation of the population as an institution of financial law. There is no consensus among national and foreign scholars on the understanding of the nature, place and role of self-taxation in the system of profitable sources of territorial communities. For the most part, self-taxation is considered to be an institution of a tax nature, compulsory non-tax payment, charitable contributions, local borrowing. The problem is also caused by the fact that today in Ukraine there is practically no legislative regulation of this financially legal institute.
The procedure for establishing and entering, the basis for collection and collection depends on the correct determination of the place of each type of payment in the system of revenue of public entities, and in particular in the system of obligatory payments.
Although self-taxation and taxes are inherent in a number of common features (public nature, individual non-gratuity, mandatory payment), these payments cannot be equated. First, self-taxation differs from the taxes by target character. Secondly, self-taxation is characterized by its own form of legalization - holding a general meeting or a local referendum, while for taxes such forms of direct democracy are explicitly prohibited by law. In the foreign scientific literature, based on this peculiarity of self-taxation, it is often called the instrument of direct democracy and the people's financial initiative. Third, self-taxation is different from taxes by the entity of imposed. The subject by imposed of local taxation is the representative body of local self-government (local council), and self-taxation is directly the residents of the respective territorial community. Fourth, self-taxation, unlike taxes, is inherently voluntary in nature. At a general meeting or local referendum, residents of a territorial community voluntarily agree to introduce self-taxation, its size, payment procedure, purpose of using the funds raised, or vice versa, but these issues are not discussed with taxpayers.
It is argued that self-taxation is an independent, non-taxable type of payment that is used to resolve issues of local importance, the size and order of introduction and use are set independently by the population at a general meeting or local referendum. Introducing self-taxation is essential for the development of territorial communities. Self-taxation allows territorial communities to receive additional funds, increase civic activity of residents, and increase the level of responsibility of local self-government bodies.
Karasev, M. (2004). Problemy pravovoi kvalifikatsyi sredstv samooblozhenyia hrazhdan (razovykh platezhei hrazhdan) s tochki zrenyia zakonodatelstva o nalohakh i sborakh. Finansovoe pravo. 4, 49-53 [in Russian].
Serheev, A.A., Samooblozhenie hrazhdan v zakonodatelstve Rossyiskoi Federatsyy. SPS “Konsultant Plius” [in Russian].
Babin, I.I. (2018). Podatkove pravo: navchalnyi posibnyk. K.: Vydavnychyi dim «KONDOR». 146 [in Ukrainian].
Hyski, M. (2009). Problemy samoopodatkowania się mieszkańców gminy. Infrastruktura i ekologia terenów wiejskich. 4, 140 [in Polish].
Ustawa o referendum lokalnym z dnia 15 wrzesnia 2000r. Dz. U. 2000. Nr 88. poz. 985 [in Polish].
Koniuszewska, E. (2018). Referendum for self-taxation as a form of participation of commune residents in the shaping of its revenues. Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest (Conference Proceedings), ed. Ewa Lotko, Urszula K. Zawadzka-Pąk, Michal Radvan, Bialystok-Vilnius. 606. DOI 10.15290/oolscprepi. 2018. 44 [in English].
Babin, I.I. (2016). Sovremennaia sistema mestnykh nalohov i sborov Ukrayny. Societas et Iurusprudentia. Volume IV., Issue 3, 24-25 [in Russian].
Prokuratura zakhystyla selian vid nezakonnoho podatku. Pres-sluzhba prokuratury Kharkivskoi oblasti. URL://khar.gp.gov.ua/ua/news.html?_m=publications&_t=rec&id=117222&fp=3220
Babin, I.I. (2008). Yurydychna konstruktsiia podatku. Monohrafiia. Chernivtsi: Ruta. 47-48 [in Ukrainian].
Pysmennyi, V. (2008). Samoopodatkuvannia: istorychnyi dosvid ta suchasni problemy. Svit finansiv. 3(16), 35 [in Ukrainian].
Kirin, A.A. (2017). O sredstvakh samooblozhenyia hrazhdan: pravovoi analiz. Molodoi uchenyi. 35 (169), 56-59 [in Russian].