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Інформація × Реєстраційний номер 2119U005032, Матеріали видань та локальних репозитаріїв Категорія Стаття Назва роботи Податкова політика в Україні та її правове забезпечення Автор Дата публікації 01-01-2019 Постачальник інформації Державний податковий університет Першоджерело https://ir.dpu.edu.ua/handle/123456789/2171 Видання Ірпінський юридичний часопис: науковий журнал Опис Стаття присвячена питанню правових основ податкової політики. Проведено аналіз конституційних норм, що регулюють податкові правовідносини. Доведено, що дотримання принципів стабільності, правової визначеності наблизить українське законодавство до європейських правових стандартів, сприятиме вдосконаленню механізмів правотворчості й правореалізації, слугуватиме додатковою гарантією захищеності платників податків Article is devoted to a question of legal bases of tax policy. The analysis of the constitutional norms regulating tax legal relationship is carried out. It is proved that respect for the principles of stability, legal defi niteness will bring closer the Ukrainian legislation to the European legal standards, will promote improvement of mechanisms of law-making and right realization, to serve as an additional guarantee of security of taxpayers. The analysis of the constitutional norms regulating tax legal relationship is carried out. It is proved that respect for the principles of stability, legal defi niteness will bring closer the Ukrainian legislation to the European legal standards, will promote improvement of mechanisms of law-making and right realization, to serve as an additional guarantee of security of taxpayers. The role of the Constitution of Ukraine in creation of a basis and direct settlement of the tax relations does not raise doubts. By means of norms which it contains conditions for functioning of a tax system of the country are created. Tax policy of the state mainly is implemented through the system of taxation, according to Article 92 of the Constitution of Ukraine is established only by laws of Ukraine and plays a key role in its economic development. It is noted that at the constitutional level the tax relations and in other states are settled. Stability of the law is of extremely great importance for providing accessory of designing of standard instructions of the tax law. Unfortunately, the principle of stability of the tax law enshrined in subparagraph 4.1.9 of Paragraph 4.1 of Article 4 of the Tax Code of Ukraine repeatedly was broken by the legislator in the course of implementation of transformations in the tax and legal sphere. Despite unambiguity of the specifi ed requirements, changes are made to the Tax Code with violation of the principles of the tax law, including the principle of stability which observance would allow to plan to subjects the activity both for the next budget period, and for prospect, and has to that positive infl uence on their fi nancial activity. Violations become more and more rough, completely leveling the principle of defi niteness of the tax law, and deprive of taxpayers of opportunities of tax planning. All this became possible thanks to the fact that the standard of Paragraph 4.1.9 of the Tax Code of Ukraine establishes the rule, without providing any consequences (including sanctions) in case of its violation. We consider that violators of the principles of the tax, budgetary law will also be brought to concrete responsibility Додано в НРАТ 2025-07-17 Закрити