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"Зовнішня торгівля: економіка, фінанси, право" з економічних та юридичних наук 


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UDC 336.22(477+4-6ЄС) DOI: https://doi.org/10.31617/zt.knute.2020(110)08
   
MUSHENOK Victor
 
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ORCID: 0000-0003-0411-7567
Doctor of Laws, Associate Professor, Professor at the Department of General Law Disciplines of Kyiv National University of Trade and Economics
19, Kyoto str., Kyiv, 02156, Ukraine
   
 
 

GENESIS OF LEGAL REGULATION OF PRINCIPLES OF TAXATION SYSTEM IN UKRAINE AND THE EUROPEAN UNION 

Background. For Ukraine, improving the principles of tax system formation remains an important part of the problem of legal regulation of socio-economic relations and is an important factor in ensuring the continued existence and development of the country in the light of EU experience.
Analysis of recent researches and publications. Separate researches of representatives of domestic and foreign legal science are devoted to the formation of a set of general rules (standards) of taxation in legal science. However, the questions of the possibility of using modern general and special European principles in forming the legal mechanisms of the domestic taxation system remained out of the scientists’ attention.
The aim of the article is to conduct a retrospective analysis of the main principles of Ukrainian legislation on the principles of tax system construction and, using EU experience, to provide proposals for improving such principles.
Materials and methods. The information base of the research was the legal acts of Ukraine and the EU, the works of domestic and foreign scientists. The methodological basis is the general scientific and special legal methods of cognition, the use of which has provided a high degree of probability of the obtained results.
Results. Arguing the proposal on the expediency of borrowing the European principles of legal support of the domestic tax system, the table provides a comparative legal analysis of the principles of construction and operation of the domestic tax system of 1991–1998 and 2010, the advantages and disadvantages and the degree of sufficiency of the transformation of such principles are identified. The general and specific principles of building a legal and tax system in the EU are studied in order to substantiate the need to expand the incentive functions of the domestic tax system and limit the fiscal establishment of types and amounts of taxes.
Conclusion. It is necessary to include in the ТC of Ukraine the principle of building a tax system, which is the basis of EU legislation, the essence of which is that the collection of taxes is carried out only in strict accordance with the laws, and the resolution of tax disputes should be carried out by the competent authorities, publicly, taking into account the priority of human rights and freedoms.
 
Keywords:
tax legislation, tax relations, law enforcement activities, principles of domestic taxation, general and specific principles of EU law.
 

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