Mokesčių reguliacinio mechanizmo analizė

LTStraipsnyje analizuojama mokesčių teisės reguliacinė funkcija, jos poveikio mechanizmas, tiriami ir analizuojami mokesčių teisės reguliacinės funkcijos ypatumai. Siekdamas atskleisti svarbiausius mokesčių teisės reguliacinės funkcijos požymius, autorius mokesčių teisės reguliacinį mechanizmą ir jo poveikį analizuoja lygindamas jį su tradicine pozityviosios teisės metodologija pagrįsta teisinio reguliavimo samprata. Straipsnyje daug dėmesio skiriama mokesčių reguliacinės funkcijos fiskaliniam (ekonominiam) turiniui. [Iš leidinio]

ENThe impact of tax law regulatory mechanism is based on the application of fundamental economic laws for the determina¬tion of different taxing (financial) consequences for the different pattern of behavior chosen by a taxpayer. The taxpayer is encouraged to choose such a pattern of behavior which causes him minimum taxing consequences. Social relations of tax law function without establishment of any prohibitions or restrictions to choose a certain pattern of behavior – all behavioral patterns are described by tax regulations as potentially possible, and neither of them is eliminated from the set of permissible behavioral patterns; thus the intervention of tax law into any social relations always remains minimal. Regulative function of tax law cannot be attributed to or derived from the general regulatory functions as the tax law regulations do not create or define any norms of behavior: tax regulatory function is characterized by particularly strong economic content, which is not typical (also optional) of regulatory function of common law. Regulative function of tax law is directly derived from the tax fiscal (economic) function and it is characterized by a strong economic content. [From the publication]