From 1 September 2021 for the term of one year, till 1 September 2022, according to the Tax Code of Ukraine there has been established a new tax law institution – a one-time (special) voluntary tax declaration (tax amnesty on capital). The aim of emergence and implementation of such tax law novelty is an attempt to find solution for withdrawal from shadow and legitimization of income of individuals. Such procedure is an overture for further increase of tax control regarding the income of individuals as well as a logical extension of state fiscal policy and enhanced state financial monitoring.

Taking into account the term of such institution’s operation, the objective of the study is to conduct its very timely analysis and determine the range of subjects for whom such procedure may be available. The study suggests the analysis of this institution’s structure with respect to the basic principles of tax legislation.

Forming the norm of law regarding the parties of such institution is a discriminatory norm at first sight. There is a question on whether this norm violates the principle of equality as a basic principle that forms the fundamentals of tax legislation of Ukraine. The principle of equality presupposes equality of all taxpayers before the law, prevention of any kind of tax discrimination – provision of equal treatment of all taxpayers regardless of their social, racial, ethnic or religious affiliation, form of ownership of legal entity, citizenship of legal entity, provenance of capital.

By reference to the analysis and understanding of prevailing legislation, it is assumed that lawmakers made a well-considered decision on exclusion of certain categories of persons (officials, civil servants, national or foreign public figures) from the list of subjects not granted the right to use the institution of a one-time (special) voluntary tax declaration. We believe such position was an attempt to prove the IMF the reasonableness of institution of voluntary tax declaration in terms of prevention of money-laundering.

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