Doroshenko D. Coercion in the tax law

Scientific views, national legislation, practice of its application, as well as foreign experience in the legal regulation of coercion in the field of taxation are analyzed. Evolution of the emergence, formation and development of scientific approaches on coercion in general and the state coercion in the field of taxation in particular are considered. The correlation between the terms “power” and “coercion” is clarified. It is stated that the power in its general sense means: a) ability and possibility to influence the activities and behavior of people with the help of measures which are established and authorized by the state; b) one of the most important types of social interaction; c) specific relationship between subjects, one of which obeys the orders of the other, as a result of which the power subject realizes its will and interests. Thus it is concluded that coercion is a necessary sign of power, one of the ways to implement it, and it is inherent to any social organization of people.