DUTY ON OBLIGATORY STATE PENSION INSURANCE FROM TRANSACTIONS IN PRECIOUS METALS: PROBLEMS OF LEGAL REGULATION
Journal Title: Юридичний бюлетень - Year 2018, Vol 8, Issue
Abstract
The article investigates the legal problems of collecting a tax on compulsory pension insurance against operations with precious metals. The legal and economic grounds for expanding the object of collection for obligatory pension insurance with operations with precious metals are determined. The taxpayers for compulsory pension insurance, which are defined by the legislator, are analyzed, namely, which subjects can submit jewelry and household articles made of precious metals to the branding of the state marking mark, which represents such branding and which subjects it carries out. It has been determined that, unlike other objects of compulsory state pension insurance, the proceeds of which are accumulated in the pension fund of Ukraine, the proceeds from the collection on obligatory state pension insurance from operations with precious metals enter the general fund of the State Budget of Ukraine ; іt was determined that the solution to the problem of insufficiency of funds in the budget of the Pension Fund of Ukraine was made possible by expanding the collection objects for compulsory state pension insurance, including the assignment to such objects of certain operations with precious metals. It is concluded that the charge for compulsory state pension insurance against operations with precious metals is in fact a separate tax hidden in the compulsory state pension insurance tax. Payment from operations with precious metals is different from the duty on compulsory state pension insurance for all elements of the legal mechanism; its receipt enters into the general fund of the State Budget of Ukraine, it does not have an individual reimbursement, it was introduced without proper legal grounds, temporarily, to the full repayment of arrears of pension payments by the Pension Fund of Ukraine and it does not correspond to the principles of compulsory state pension insurance.
Authors and Affiliations
Кирило Олексійович Діхтяренко
Keywords
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