The principle of social justice of taxation when implementing tax incentives.
Journal Title: Прикарпатський юридичний вісник - Year 2018, Vol 2, Issue 4
Abstract
The article examines the principle of social justice of taxation when implementing tax incentives. According to the author, the legislative definition and consolidation of the relevant principles is one of the factors that increases the probability of their enforcement. The author states that the category of “justice” is multifaceted and there is no clear definition in the legal sense. In general, justice is seen as: 1) a correct, objective, impartial attitude to someone, something; 2) that which corresponds to moral and ethical and legal norms. The article analyzes a number of scientific approaches to the consideration of the principle of equity in taxation. The author comes to the conclusion that the principle of social justice in tax-legal regulation is inextricably linked with the application of tax incentives and is realized through: granting various tax benefits (exclusion from the object of taxation, understatement of tax rates, exemption from taxes and fees, etc.) to payers taxes; the establishment of a special tax regime that specifies the special tax treatment of certain economic entities and provides for simplified tax collection, accounting and reporting (currently, it is a single tax).
Authors and Affiliations
Є. Ю. Шаптала
Keywords
Related Articles
- EP ID EP667700
- DOI -
- Views 93
- Downloads 0
Legal responsibility of people’s deputies of Ukraine as an element of their constitutional status.
The article analyzes the monographic researches on the MP’s legal responsibility, if the authors see it as an element of the MP’s status (N.G. Grigoruk, O.I. Radchenko), or as a post-status element (O.D. Chepel). In the...
Application of international indicators of the state of the environment and prospects of their use in Ukraine.
The article deals with the most significant environment indicators used by the international and regional organizations. Their features and principles of application are explored. Ways of their implementation in Ukraine...
Features of the organization of interaction of the National Guard of Ukraine with the Armed Forces of Ukraine
In this scientific article it is determined that the organization of the interaction of the National Guard with the Armed Forces of Ukraine should be of an early nature, since any interaction requires deep calculations,...
The distinction between the legal categories “food”, “food production”, “food additives”, “food turnover”.
In the scientific article, the distinction between the legal categories “food products”, “food production”, “food additives”, “circulation of food products” has been made. The shortcomings of their legislative definition...
Contractual mechanism for regulating the gas market of the European Union
The article deals with the legal mechanism of the European Union, which is a unique phenomenon and plays an important role in the regulation of integration processes in various areas defined in the documents. The legal m...