Tax as a systematic government institution or possible consequences of neglecting «tax law»

The topicality of the chosen issue is determined by the fact that currently national higher education institutions consistently neglect such academic subject as “Tax Law”. As a result, there is a decrease in the level of expertise of scholars whose future practice supposes dealing with tax disputes directly. This study is based on a number of scientific methods of enquiry. The methodology of the study combines the relevant methods of general scientific and legal paradigms. Such combinatorial approach enabled us to achieve the intended objectives. The issues of teaching Tax Law in higher education institutions are considered not only from the perspective of current situation but also taking into account the historical context. The leading foreign experts' methods of teaching Tax Law are analysed and the relationship between appropriate teaching and consistency of further law enforcement practices is established. It is noted that systematic consolidation of functions of the State and State budget expenditure should rest on relevant guarantees, first and foremost the financial ones. The major source of providing such financial guarantees is exactly the taxes due to which the state becomes capable of protecting human life and property. It is pointed out that by leaving such academic subject as Tax Law out of educational process, we conceal the effort and desire for reforming totalitarian approaches, because tax law ignorance inevitably leads to: a) delays in the performance of tax duties by citizens; b) arbitrariness of the authorities on assessing the behaviour of untrained and ignorant taxpayers; c) lack of knowledge among revenue officers and violations on their part. This study gives reasons for the following stance: actual knowledge and comprehensibility of addressing the issue (where to find the understanding of certain aspects of tax regulation) should be based on the comprehensive course in Tax Law as a part of training all the variety of legal professionals. The development of administrative courts reveals the problem of artificial conflicts of jurisdictions. This study introduces the motives behind inspective intentions of commercial court representatives as a significant part of legal disputes involving public bodies (principled criteria of administrative jurisdiction) were considered by commercial courts. It is noted that diminishing the scope and reductions in the number of disputes considered by commercial courts, results in attempts to justify reasons for withdrawing particular types of disputes from administrative courts and transferring them to commercial courts.

taxes, functions of the State, academic subject, tax law, administrative jurisdiction