Formulation of a new tax law doctrine involves reconsideration and introduction of a new approach to the interpretation and implementation of the principle of equality in tax relations. Implementation of the principle of equality in such relations is still one of the most pressing problems and stands in the way of final transformation of the tax law doctrine. In practical terms, the principle of equality may be manifested through various forms, with each of them being of great importance in the context of compliance with this principle. Irrespective of numerous works centered on the study of the principle of equality in administrative court proceedings, particularly in tax disputes, it should be noted that law literature does not offer enough relevant scientific papers with a focus on the practical issues of compliance with the principle of equality in tax law relations.

 The purpose of the article is to define the principle of equality in the modern tax law doctrine, with due regard for the practice of its application in court decisions, on the example of public law disputes. With this purpose in mind, the author analyzes the main approaches used to define the foundations of the new tax law doctrine; characterizes the content of the principle of equality in administrative proceedings and tax law relations; and reviews case law of tax disputes relating to implementation of the principle of equality.

It is established that the principle of equality is the fundamental basis of the new tax law doctrine which is enshrined in the rules of the law of procedure and the law of substance; implementation of this principle is crucial for administrative court proceedings as well as for the functioning of holders of public powers. The author has ascertained that in tax disputes the principle of equality should be viewed at via two main aspects: 1) as equal taxation (equality of taxpayers under the law), i.e., equal approach used by tax authorities to taxpayers in the context of tax inspections, calculation of tax liability amount and VAT reimbursement amount, imposition of penalties, granting of benefits, etc.; 2) as equality of relations between a taxpayer and the State, i.e., equal conditions and mutual rights and obligations of taxpayers and governmental bodies, including equal access of the parties of tax law relations to justice.

Bibliography

Authored books

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2. Kucheriavenko M, Podatkove pravo Ukrainy [Tax Law of Ukraine] (Pravo 2012) (in Ukrainian).

 Edited books

3. Bilodid I (red), Slovnyk ukrainskoi movy [Dictionary of the Ukrainian Language], t 2 (Naukova dumka 1971) (in Ukrainian). 4. Finansove pravo: navchalnyi posibnyk [Financial Law: Study Guide] (Pryshva N zah red, Lira-K 2018) (in Ukrainian).

Journal articles

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 Websites

19. Bernaziuk Ya, ‘Mizhnarodni standarty dotrymannia pryntsypu zmahalnosti v sudovomu protsesi’ [‘International Standards for Adherence to the Principle of Competition in Litigation’] (Sudovo-iurydychna hazeta, 2019) (accessed: 13.02.2020) (in Ukrainian).

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23. ‘Suddi VS obhovoryly zastosuvannia rishen YeSPL v administratyvnomu sudochynstvi’ [‘Judges of the Armed Forces Discussed the application of ECtHR decisions in Administrative Proceedings: News and Events’] (Ofitsiinyi veb-sait Verkhovnoho Sudu, 2019) (accessed: 13.02.2020) (in Ukrainian).