Tax lien as a way to ensure the fulfillment of the constitutional obligation to pay taxes and fees

Анотація

The article highlights the legal aspects of using the tax lien as a means to ensure the constitutional obligation to pay taxes andfees. The focus is on the importance of proper implementation of constitutional obligations for the protection of human rights and theperformance of state functions. An important place for tax liability in the system of constitutional obligations has been identified. Themain ways of ensuring the fulfillment of the tax obligation have been revealed and the key role of such a way as tax lien has beenemphasized. The concept of tax lien is defined and the history of formation of this institution in the legislation of Ukraine is revealed.The grounds for the emergence of the right of tax lien, the peculiarities of its documentation (registration) is presented. The status andpowers of the tax manager about the description of the property in the tax lien, checks of its condition, etc. are determined. The articledescribes the legal consequences of non-compliance with the legal requirements of the tax manager, in particular the suspension in courtof expenditure transactions on bank accounts, and in some cases - the use of administrative seizure of property. The author disclosesthe legal regime of property that is in tax lien, the scope of taxpayers’ rights to use it, the content of legislative restrictions on the possibilityof disposing of such property, the procedure for coordinating transactions with mortgage assets. The legal grounds for terminationof the right of tax lien are indicated. The legal mechanism of realization of the right of the tax pledge, the order and sequence ofthe address of collecting on the pledged property is described. The author revealed the shortcomings of the legislation, in particular thelong nature of the recovery in court. Proposals have been made to improve the legal regulation of the tax lien to increase the effectivenessof this instrument to ensure proper implementation of the constitutional obligation to pay taxes. In particular, it is proposed to providethe possibility of extrajudicial recovery of property that is in tax lien when the taxpayer has given written consent.

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