THE PRINCIPLE OF STABILITY IN TAX LEGISLATION
Journal Title: Право та інновації - Year 2018, Vol 1, Issue 21
Abstract
Problem setting. After the adoption of the Tax Code of Ukraine in 2010, many changes were made that were adopted with violation of the fundamental principle of stability. Improving the tax system is one of the main tasks for the state. The state needs to increase tax revenues, while there is a need to maintain favorable conditions for the taxpayer. Implementation of the principle of stability with violation, leads to such negative consequences as the unequal application of tax rules by taxpayers and state bodies, the instability of revenues to the tax budget. Target of research. Аnalyze the content of the principle of stability, investigate the violation of the principle of stability while adopting laws that make changes to the Tax Code of Ukraine by the example of local taxes. Article’s main body. The article considers the content of the principle of stability of tax legislation, defines the main problems in the implementation of the principle of stability. According to the author, some reforms of tax legislation violate the principle of stability. The author considers disputes by the example of local taxes, exactly the real estate tax, separate from the land plot, transport tax. Conclusions and prospects for the development. Thus, despite the fact that the principle of stability is fundamental, which is listed in Article 4 of the Tax Code of Ukraine, we can state that the state violates the principle of stability, which is based on tax legislation. Such violations have negative consequences, namely, the timeliness of the decisions taken leads to litigations and difficulties for the taxpayer. In turn, this leads to an untimely fulfillment of the tax liability by the taxpayer, and influences the state's implementation of fiscal functions.
Authors and Affiliations
O. O. Dmytryk, D. O. Mazurenko
Keywords
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