Principles of tax legislation are the principles of tax law enshrined in the Tax Code of Ukraine (Ukraine’s TC). The latter represent a set of source ideas and requirements for building of a tax system, i. e., a system of taxes and a system of taxation. Principles of tax law are not only the foundation for construction of a tax system, but also a system of guarantees for taxpayers. Tax legislation does not directly prescribe the consequences of breach of tax law principles which is essential for taxpayers’ being able to protect their rights and, most importantly, for being sure of the predictability of changes in tax and legal regulation. Stability of the tax system is one of the prerequisites for investments in Ukraine’s economy.

The purpose of this article is to determine the correlation of principles of tax legislation and principles of tax law, understand the content of tax law principles, make a meaningful classification of tax law principles, establish the mechanisms ensuring the guarantees of compliance with tax law principles, and clarify the consequences of breach of tax law principles. It is established that principles of tax legislation are the principles of tax law enshrined in article 4 of Ukraine’s TC. Principles of tax law are the source ideas for building and functioning of a tax system which comprises a system of taxes and a system of taxation. Classification of tax law principles should be made assuming that tax is primarily an economic category. Therefore, the principles of tax law are classified into the principles of the legal and economic category “tax”. This classification allows determining the specifics, multifacetedness, and even uniqueness of such a phenomenon as tax. The article highlights the unavailability of the mechanisms ensuring the guarantees of the State’s compliance with tax law principles.

It is established that breach of rule-making and economic principles of tax law should entail the non-occurrence of tax liability. The author suggests that a provision should be fixed in Ukraine’s TC which directly provides for the consequences of breach of tax law principles.

Bibliography

Authored books

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2. Braslavskyi R, Pryntsypy podatkovoho prava: problemy teorii i praktyky [Principles of Tax Law: Issues of Theory and Practice] (Pravo 2018) (in Ukrainian).

3. Kucheriavenko N, Kurs nalohovoho prava [A Course of Tax Law], t 3 (Pravo 2007) (in Russian). 4. Pohrebniak S, Osnovopolozhni pryntsypy prava (zmistovna kharakterystyka) [Fundamental Principles of Law (Substantive Characterization)] (Pravo 2008) (in Ukrainian).

Edited and translated books

 5. Smit A, Issledovanie o prirode i prichinah bogatstva narodov [Research on the Nature and Reasons of the Wealth of Nations] (per s angl, Socjekgiz 1962) (in Russian).

6. Mizes L fon, Chelovecheskaja dejatel’nost’: traktat po jekonomicheskoj teorii [Human Activity: A Treatise on Economic Theory] (per s angl Kuraev A, Socium 2012) (in Russian).

7. Obshhaja teorija gosudarstva i prava. Akademicheskij kurs [General Theory of State and Law. An Academic Course], t 2 (Marchenko M otv red, Zerkalo-M 2001) (in Russian).

 8. Teoriia derzhavy i prava [Theory of State and Law] (Petryshyn O red, Pravo 2015) (in Ukrainian).

Journal articles

9. Bilinskyi D, ‘Pravove rehuliuvannia podatkovykh nadkhodzhen yak skladovoi publichnoi finansovoi systemy’ [‘Legal Regulation of Tax Revenues as a Component of the Public Financial System’] [2014] 2 (28) Finansove pravo 10–3 (in Ukrainian).

Dissertations

10. Lukashev O, ‘Systema finansovoho prava: teoretychni problemy rozvytku i transformatsii’ [‘The System of Financial Law: Theoretical Issues of Development and Transformation’] (dys d-ra yuryd nauk, 2010) (in Ukrainian).