| Popis: |
The article examines the taxation regime of residents of Diіa City and the involved specialists. An analysis of such initial categories as "regime", "legal regime", "tax regime" was carried out. The positions of scientists are summarized and it is clarified that the tax regime is a sectoral legal regime established by the norms of tax law, which is a special combination of methods, means and types of legal regulation aimed at creating the necessary influence on tax relations and their participants in order to ensure the proper functioning of the tax system. The method, type and predominant means of legal regulation typical for tax legal regime have been determined. The structure of the tax legal regime was studied, within which general and special tax regimes are distinguished. The difference between the general and special tax regime is clarified: the general tax regime establishes universal rules of taxation, the special tax regime is designed to regulate specific social relations to which the general rule cannot be applied. Features of the taxation regime of residents of Diia City and the involved specialists are highlighted: application to a limited range of subjects; the special purpose of introducing special taxation rules for Diia City residents and their specialists, determining the minimum term for which special taxation conditions are introduced; the use of a permissive method of legal regulation, which is different from the general imperative; preferential nature of taxation in comparison with taxes of the general tax regime; peculiarities of determining tax elements. It was determined that this legal regime is special by its legal nature. On the basis of the conducted analysis, a definition of the concept of the taxation regime of residents of Diia City and the involved specialists is given. |
