FORMING THE MAIN PRINCIPLES STATE TAX POLICY OF UKRAINE
Journal Title: Міжнародний науковий журнал "Інтернаука". Серія: "Юридичні науки" - Year 2017, Vol 1, Issue 5
Abstract
The paper analyzes the tax as a tool for regulation of socio-economic processes and establishes that the use of taxes in the tax system is carried out by the state to achieve the corresponding goals within the limits of the chosen tax policy. The tax activity of the state regarding the formation of public monetary funds is carried out in accordance with the system of principles, which are defined in the Tax Code of Ukraine as the main principles of tax legislation. Based on the analysis of thes principles it is established that they can be divided into the vast majority of fiscal, as well as stimulating activities of the payer. It is determined that the basic principle of formation of the state tax policy should be the principle: social justice of taxation, as well as principles of legal regulation of taxes, a unified approach to the establishment of taxes and fees, equality of payers, presumption of lawfulness of decisions of the payer, etc. It is proposed to amend the Tax Code of Ukraine as part of the definition of article 4 in the new wording — «The Basic Principles of Tax Legislation and Principles of the Tax Policy of Ukraine», as well as the introduction of amendments to Article 14 (Definition of Concepts), supplemented by its definition the concept of «state tax policy» in author’s wording, which is based on taking into account the entire set of socio-economic principles of taxation.
Authors and Affiliations
Viktor MUSHENOK
Keywords
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