Роль принципів податкового законодавства: теоретичний аспект
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Дата
2020
Назва журналу
Номер ISSN
Назва тому
Видавець
Європейські перспективи
Анотація
Стаття присвячена аналізу принципів податкового законодавства. Автором визначено сутність такої висхідної категорії як “принцип” та надано її авторське визначення через призму податкового права. Також автором надано пропозиції щодо вдосконалення системи принципів податкового законодавства та визначено їх роль у податковому праві. Currently, the question of the need to harmonize
budget and tax legislation with the
legislation of foreign countries, especially the
European Union, and the unification of tax
principles in accordance with international requirements.
Taxes and fees are designed to be
a regulator of economic development, to cope
with the role of business incentives, to perform
a fiscal function, to promote the efficient
use of natural resources, etc., should be levied
based on general principles of taxation.
The article is devoted to the analysis of the
principles of tax legislation. The authors define the essence of such an ascending category
as “principle” and provide its author’s definition
through the prism of tax law. The authors
also provided suggestions for improving the
system of principles of tax legislation and defined their role in tax law.
Analyzing the provisions of tax legislation,
and especially the Tax Code of Ukraine,
it should be noted that the main purpose of
modernizing the tax system (based on a broad
approach to its definition, including tax legislation)
is to maintain a balance of public and
private interests. After all, the filling of bud gets due to excessive tax burden on taxpayers,
or vice versa, low tax burden and the impossibility
of correlating it with a large number
of tasks and functions facing the state, makes
it impossible to defi ne the existing system as
perfect.
According to the results of the study, the
authors came to the conclusion that the principles
of tax legislation are fundamental requirements
for the behavior of participants
in tax relations and are imperative. They are
designed to ensure a balance of public and
private interests, ensure respect for the rights
and interests of taxpayers, as well as act as a
restrictive mechanism for negative judgment
of persons involved in the administration of
taxes and fees.
Опис
Ключові слова
Бібліографічний опис
Ярмакі, Х., Волокітенко, О. Роль принципів податкового законодавства: теоретичний аспект. Європейські перспективи. 2020. № 2. С. 198-202.