Striking a balance between private and public interests is crucial for effective and rational regulation of tax payments and collections. However, at present, occasional imbalances in the implementation of public interest hinder the establishment of stable forms and procedures in ensuring the effectiveness of tax legislation. Numerous reforms implemented since 2015 are characterized by such a nature. Reforms in the taxation system, based on politicized legislative changes and slogans, cannot achieve the desired effect. The proclaimed reduction of the number of taxes and fees was carried out merely formally and resulted in a reverse effect – an increase in the tax burden. The introduction of the military contribution also took place in violation of the material and procedural provisions of the Tax Code of Ukraine.

 One of the means of achieving the effectiveness of tax legislation is judicial practice, which is based on objective, unbiased decisions of courts in resolving tax disputes. A number of problems in this area are associated with the complication of the nature of relations, which are generated by the war and the debatable definition of the relevant subject jurisdiction.

One of the initial aspects of achieving a balance of interests in the regulation of tax relations is the realization of the goal, the training of specialists, persons who are thoroughly oriented in all the complexities of the regulation of tax relations. It is for this that it is very important to carry out methodological and methodical changes in the training of specialists.

Bibliography

Authored books

1. Kucherjavenko N, Kurs nalogovogo prava. V 6 t. T. ІІ: Vvedenie v teoriju nalogovogo prava (Legas 2004).