Принцип верховенства права у податковій системі: теорія та практика

Abstract

The dissertation is devoted to a comprehensive study of theoretical, regulatory and applied aspects of the emergence, formalization and application of the rule of law in the tax system. The European integration vector of development of the Ukrainian state requires a clear understanding of the fundamental legal principles, their correct interpretation and application, and the formation of relevant legal institutions based on them. The Tax Code of Ukraine declaratively enshrines a list of principles of tax legislation without disclosing either their content or the mechanism of their implementation. The author determines that the rule of law principle, as a general legal principle, forms a complex and hierarchical system of tax legislation, serves as a guideline for lawmaking and law enforcement activities, has a decisive impact on the formation of tax consciousness and culture, and acts as an indicator of the regulation of tax relations, and therefore is the basis of the tax system.