JURAL FACTS IN FISCAL LAW

Fiscal legal regulations are a field of the law-maker’s focused attention. The legal registration of the assessed taxation procedure should be administered by reference to the character of tax relations participants’ mutual state. The principle of private and public interests in legal regulation of fiscal relationships was primarily declared as the leading one. However, the focuses have currently been displaced, and it is determined by a variety of intrinsic causes. The main cause is that the tax is a part of state, and a progressive state that sets new directions of its development needs some additional revenue. Therefore the fiscal state policy changes its position to the high-priority maintenance of public interest. It is worth to note the complexity of jural technique, a considerable extent and high dynamism of fiscal legal matter. In this situation a factual basis of fiscal law enforcement subjects’ activities steps forward. Jural facts in fiscal law serve the function of support for the effectiveness of law enforcement. An equally important task of fiscal law enforcement is the correct determination of jural facts and the increase of jural and factual culture level. The adduced arguments point out the necessity of further improvement and development of fiscal legal mechanisms promoting the practical implementation of the principal of private and public interest balance in fiscal relationships. Jural facts being an important element of fiscal legal regulation mechanism require the deliberate attention from scholars likewise the subjects of fiscal enforcement. The author of the article analyzes the machine of fiscal legal regulations, and the places and meanings of jural facts in fiscal legal regulation mechanism .

fiscal law, fiscal liability, jural facts, fiscal legal regulation mechanism, fiscal and legal relationship, object of taxation, legal presumptions, legal fictions, administrative enactment, actual basis of administrative enactments

Saprykina I. A. Jural facts in fiscal law. Business. Education. Law, 2022, no. 3, pp. 274—278. DOI: 10.25683/VOLBI.2022.60.388.