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https://dspace.nlu.edu.ua/jspui/handle/123456789/6597| Title: | Принципи податкового права і податкова політика |
| Other Titles: | Принципы налогового права и налоговая политика государства The principles of tax law and tax policy |
| Authors: | Товкун, Л.В. |
| Keywords: | принципи податкового права податкова політика держави види принципів податкового права принципы налогового права налоговая политика государства виды принципов налогового права principles of tax law tax policy of the state views of the principles of tax law |
| Issue Date: | 2013 |
| Publisher: | видавництво "Право" |
| Citation: | Товкун Л. В. Принципи податкового права і податкова політика / Л. В. Товкун // Державне будівництво та місцеве самоврядування : зб. наук. пр. – Харків, 2013. – Вип. 25. – С. 150–158. |
| Abstract: | Розглядаються питання принципів податкового права, їх зв’язок з податковою політикою держави. Рассматриваются вопросы, касающиеся принципов налогового права, их связи с налоговой политикой государства. |
| Description: | The issues of tax policy have always been urgent in political, economic and social spheres of life. The tax policy of the state is based on a number of legal acts that establish the principles of tax law, tax legislation, types of taxes, dues and obligations. At the same time, the principles of tax law play the main role in the development and realization of tax policy in Ukraine, act as its turn, defines the factors of the basis of which these principles are formed. The article investigates the principles of tax law, their relations with the state tax policy. It deals with the peculiarities of the formation of the tax law principles at the present stage of development of Ukraine. The investigated principles follow the analyses of legal principles in general. Defining the principles of tax law among the general principles, it is stated that taking into account their relation to the specific sphere of law, they can be classified as the principles of financial law. These principles have their specific features, reflect the essence and peculiarities of taxation. Basing on the conclusions of the legal specialists and the analysis of investigated principles, the following definition can be given: «The tax law principles are basic regulations which are imperative and equality binding for all and constitute the general content of tax law, and act as such system-making categories as subject and method of legal regulation». The tax law principles are characterized by particular features: they are always fixed in legal norms; their realization is connected with public interests both general and tax-payers’ interests; these principles are realized directly by tax police, stimulating the economic development of the state. The Ukrainian Tax Code in force will serve as an important stage in creating predictable and clear legal sphere. In spite of the absence in it the legally fixed notion «tax law principles», the Tax Code contains the list of the basic principles of tax legislation, which are their embodiment. The observance of principles of tax law creates the necessary pre requisites for weighted activities of the state in the sphere of taxation. It helps to avoid gaps and collisions in tax legislation. Basing on the said above we can state that principles of tax law serve as the foundation of all further law-making process in the sphere of tax law. They are in permanent contact with the tax policy. Optimal correlation between these categories of tax law helps to develop the economy of the state in to create the effective tax system. |
| URI: | https://dspace.nlu.edu.ua/handle/123456789/6597 |
| Appears in Collections: | Наукові статті кафедри фінансового права |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| Tovkun.pdf | 90.45 kB | Adobe PDF |  View/Open |
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