Forostianko D. Fiscal Agencies as a Component of State Apparatus: Theoretical and Legal Aspects

The object of the study is the legal relationship characterizing the legal status and the functioning of the fiscal bodies within the state apparatus. The subject of the study is the theoretical and legal aspects that characterize the fiscal bodies as a component of the state apparatus. In the framework of the study, the following results have been obtained that have a scientific novelty and are put to the defense: for the first time: - it is determined that the body exercising the fiscal function of the state (a fiscal institution in the broadest sense of the word) is a structurally and functionally separate link of the mechanism of the state being created in the manner prescribed by law, an authorized entity for the exercise of the fiscal function of the state and is endowed with corresponding powers of authority; it is substantiated that not only state bodies, but also autonomous authorities, as well as local self-government bodies can be such; Improved: - scientific ideas about the structure of the legal status of fiscal authorities; in it four blocks of elements are distinguished: 1) target; 2) structural and organizational; 3) the competence; 4) Responsible; - doctrinal approaches to the classification of functions of the fiscal authorities; It is grounded that, in addition to the prerogative (fiscal), they perform the following functions: a) normatively regulating; b) control and supervision; c) the jurisdiction; d) law enforcement; e) registration and permit; e) information and consultation; is representative); g) accounting; got further development: - doctrinal vision of the latest trends in the development of fiscal authorities; it is proved that from the end of the twentieth century. Consolidation of the tax and customs service within the framework of the single state revenue service (Brazil, Great Britain, India, Kazakhstan, Mexico, South Africa, Ukraine, etc.) is gaining more and more popularity.