Tymoshchuk Viktor

Yearly journal of scientific articles Pravova derzhava Volume 33 (2022), 360-372 p.

DOI: 10.33663/1563-3349-2022-33-360-372

Tymoshchuk Viktor. Legal regulation of relations on payment for administrative services

Introduction. Relations on payment for administrative services need the attention of Ukrainian scholars, the government and lawmakers. Currently this area is not streamlined in Ukraine. Many administrative services are either unreasonably free or have meager fees. As a result, budgets of local self-government authorities, which provide the bulk of administrative services, do not receive necessary compensation payments.

Aim of the article. The aim of the article is to draw the attention of scholars and practitioners to the problematic issues of payment for administrative services. This is relevant because the appropriate funds are an important condition for ensuring the sustainable functioning of the system of administrative services, including centers on administrative services provision, digital infrastructure and so on. At the same time, there is a lack of scientifi c developments and coherent practical approaches to the legal regulation of the relations on payment for administrative services.

Results. The article compares taxes / taxation with administrative fees to clarify the nature of a

dministrative fees. This fee is primarily compensatory. As for services free of charge for consumers, appropriate calculations are needed to understand the amount of state compensation to local self-government authorities in the case of delegation of relevant powers. It is necessary to ensure in practice the adequacy of amounts of administrative fees, as well as the sustainability of the system and the timeliness of updating these amounts. In addition, it is necessary to eliminate the conditions that sometimes make it possible to collect dubious payments for administrative services in Ukraine. The article compares the relevant legislative initiatives that are being considered by the Parliament.

Conclusions. It is concluded that payments for administrative services are primarily compensatory in nature for consideration and resolution of certain case. The amount of the fee should not exceed the cost of providing administrative services, as authorities are already supported by taxes. The compensatory function of an administrative fee plays an important role in ensuring the sustainability of the system.

For Ukraine, the experience of such countries as Poland, the Czech Republic and Germany in the legislative regulation of administrative fees is relevant, with the defi nition of specifi c amounts of administrative fees directly in one Law On Administrative Fees. Therefore, we consider the draft law 4380 worthy of support.

Finally, this issue for the future should be studied even more deeply by scholarsadministrators and specialists in fi nancial law.

Key words: administrative services, payment for administrative services, administrative fee.


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