Article title Constitutional Complaint as a Means of Protecting Individuals’ Constitutional Rights and Freedoms in Tax Relations
Authors

   

Name of magazine Legal journal «Law of Ukraine» (Ukrainian version)
Issue 12/2018
Сторінки [148-162]
DOI 10.33498/louu-2018-12-148
Annotation

Today, one of the most pressing and controversial issues is the search for an optimal balance between the duty of citizens to pay taxes and the fair tax burden.

The purpose of this article is to highlight the doctrinal and practical issues which may arise when the constitutional complaint mechanism is applied for the protection of tax relations, and to develop conceptual proposals for resolving these issues.

Today it is acknowledged that one of the major features of modern constitutions is such a property thereof as horizontal effect. It is therefore not without reason that under Art. 3.1. of the Tax Code of Ukraine the Constitution of Ukraine is a constituent part of Ukraine’s tax legislation. Having analyzed the nature and essence of the principles underlying the tax legislation, we believe that the ultimate goal of these principles is to ensure respect for human dignity. And it is particularly through the prism of human dignity that constitutional complaints should be considered in the constitutional proceedings. We should separately note such an issue as the substantive dimension of the right to dignity in the context of economic and social rights which are closely linked to the taxation issue. The right to respect for dignity is at the same time the basic axiological parameter which has no absolute content (i.e., its particular content should be established in each case of exercise of the right), determines the essence of actions of public authority and the subjects of economic and social relations, and forms the foundation for determining the scope of potential restrictions on the exercise of constitutional rights and freedoms of man and citizen.

The full-fledged democratic activity would be impossible without creating the mechanisms to facilitate communication and serve as a bridge of the dialogue between civil society and the State. When dealing with such a category of cases as tax complaints, it is of particular importance how society perceives the decisions made based on the results thereof.

Today, introduction of the institute of constitutional complaint is a significant achievement for the system of protection of constitutional rights and freedoms of man and citizen in Ukraine. And the Constitutional Court of Ukraine is facing a challenge of working out the practice of constitutional complaints consideration based on modern conceptual approaches and principles established in democratic countries.

 

Keywords constitutional complaint; respect for human dignity; tax relations
References

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