Functions of tax law, features and methods of their implementation in today's conditions

Abstract

The article analyzes the modern aspects of the implementation of the functions of tax law, taking into account the peculiarities of their implementation during martial law. The thesis is revealed that given the long history of development and formation of tax law, a specific approach to determining the content and concept of the protective function does not existThe scientific opinion is substantiated that the functions of law are the directions of its influence on the behavior of people through the normative consolidation and protection of the preconditions of socially significant activities of subjects. They reflect a constant and stable influence on certain social relations. Despite the natural process of development of law, its changes, it retains a certain continuity.From the essence of law, from its social purpose follows the function of law. The law should regulate only those social relations that require it, but without the appropriate legal influence, any social relations can not function properly. Thus, the influence of rights on them – and is a reflection of its function. It is stated that the regulatory function is provided, as a rule, by legal incentives – incentives, benefits, permits, recommendations, etc.Such tools contribute to the interests of individuals, opening space for their activity, initiative, entrepreneurship. The security function is implemented through legal restrictions – duties, prohibitions, punishments, suspensions – and is secondary. It is caused by a regulatory function and is designed to provide it.It is proved that the regulatory dynamic subfunction is expressed in the influence of tax law on tax relations through the design of their dynamics (movement). This function is manifested in the field of procedural public relations regulated by tax law.