Принципи права: особливості в податковому праві
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Date
2018
Authors
Лобач, Ольга
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Abstract
Проаналізовано різні підходи до визначення принципів права, критерії їх класифікації. Принципи
оподаткування охарактеризовано як системне поняття, що складається з таких принципів: податку, податкової системи, податкового законодавства, податкового права. Наголошено, що принципи, пов’язані з оподаткуванням, є взаємообумовленими, взаємозалежними; система цих принципів
має бути спрямована на розбудову справедливої, ефективної, оптимальної податкової системи із
врахуванням такого аспекту, як захист прав та інтересів платників податків. Зосереджено увагу
на законодавчому закріпленні та практично-прикладному використанні принципів.
The principles of law belong to one of the fundamental concepts of law which has been studied by human thought for a long time. As fundamental principles, the principles of law find their legislative presentation in the world legal systems, and researchers investigate the principles of law in various directions. The goal of law and its principles is to serve society. The financial science and the tax law science turn to the clarification of this concept trying to find out the role of principles and their impact on the development of a fair, efficient, optimal tax system, taking into account that in today’s society the taxing is one of the most significant financial sources to meet the public needs of society. The principles of law are classifiable according to numerous general and sectoral criteria. The general principles are justice, equality, freedom, humanism, etc., which must determine the nature of sectoral principles, i.e. fiscal sufficiency, social justice (solvency), and others. Classification of tax principles is intended to contribute to compliance with the rights of taxpayers, to create a balance of taxpayers’ interests with the interests of the state, in which these taxpayers have the object of taxation and to which they pay taxes. The legislative activity of the state regarding the establishment and collection of taxes should take into account the principles of law. Solving problematic issues of ideological and methodological understanding of the principles of law, including the principles of the taxation sphere, is the task for both lawmaking and for the practical application of these principles in the practice of tax authorities, taxpayers, and courts. This article addresses all these problems.
The principles of law belong to one of the fundamental concepts of law which has been studied by human thought for a long time. As fundamental principles, the principles of law find their legislative presentation in the world legal systems, and researchers investigate the principles of law in various directions. The goal of law and its principles is to serve society. The financial science and the tax law science turn to the clarification of this concept trying to find out the role of principles and their impact on the development of a fair, efficient, optimal tax system, taking into account that in today’s society the taxing is one of the most significant financial sources to meet the public needs of society. The principles of law are classifiable according to numerous general and sectoral criteria. The general principles are justice, equality, freedom, humanism, etc., which must determine the nature of sectoral principles, i.e. fiscal sufficiency, social justice (solvency), and others. Classification of tax principles is intended to contribute to compliance with the rights of taxpayers, to create a balance of taxpayers’ interests with the interests of the state, in which these taxpayers have the object of taxation and to which they pay taxes. The legislative activity of the state regarding the establishment and collection of taxes should take into account the principles of law. Solving problematic issues of ideological and methodological understanding of the principles of law, including the principles of the taxation sphere, is the task for both lawmaking and for the practical application of these principles in the practice of tax authorities, taxpayers, and courts. This article addresses all these problems.
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Keywords
принципи права, принципи оподаткування, принципи податку, принципи податкової системи, принципи податкового права, принципи податкового законодавства, стаття, principles of law, principles of taxation, principles of tax, principles of the tax system, principles of tax law, principles of tax legislation
Citation
Лобач О. М. Принципи права: особливості в податковому праві / Лобач О. М. // Наукові записки НаУКМА. Юридичні науки. - 2018. - Т. 1. - С. 39-49.