CONSTITUTIONAL PRINCIPLES OF TAXATION: DOCTRINAL APPROACHES TO TYPOLOGY
Journal Title: Baltic Journal of Economic Studies - Year 2018, Vol 4, Issue 3
Abstract
The aim of the article is the study of theoretical and methodological, and doctrinal approaches to the typology of the constitutional principles of taxation and, on this basis, a definition of ways to improve domestic legislation in this sphere. The subject of the study is the constitutional principles of taxation. Methodology. The research is based on general scientific and special-scientific methods and techniques of scientific knowledge. The historical and legal method enabled to determine the preconditions for the origin of taxes as the main source of filling the state budget revenues in Ukraine and in the world, as well as the formation of scientific and theoretical views on the nature, problems and methods of taxation. The comparative legal method was used to compare doctrinal approaches to the differentiation of tax principles. The systematic and structural method contributed to the recognition of the tax system as a special institutional and functional form of tax relations. The methods of grouping and classification formed the basis of the original approach to the differentiation of constitutional principles of taxation by the most important and significant in practice criteria. The formal and legal method enabled to investigate thoroughly the state of legal regulation of the domestic taxation system, to identify its shortcomings, gaps, contradictions and miscalculations, as well as to develop recommendations aimed at their elimination. The results of the study revealed that the constitutional principles of taxation should be regarded as synthesizing principles, unifying links, the realistic basis for the origin, formation, and functioning of relations arising in the collection of taxes and fees. They define law-making, law-executing, and law-enforcement activities, coordinate the functioning of financial and legal regulation. Practical implications. In the research, firstly, the key aspects of the genesis of the constitutional principles of taxation are outlined; secondly, scientific approaches to their classification are analysed and compared with existing ones in the special literature; thirdly, the original opinion on their differentiation is substantiated. Relevance/originality. The proposed original approach to the differentiation of the constitutional principles of taxation is the basis for improving the most promising directions of development of domestic legislation in this area.
Authors and Affiliations
Halyna Rossikhina, Hultai Mikhailo, Inna Shrub
Keywords
Related Articles
- EP ID EP560855
- DOI 10.30525/2256-0742/2018-4-3-259-263
- Views 133
- Downloads 0
THE CLASSIFICATION OF SOURCES OF REPRODUCTION OF SHADOW RELATIONS IN THE SPHERE OF PRODUCTION AND REALIZATION OF HOUSING AND COMMUNAL SERVICES
The purpose of this article is to analyse the sources of shadow relations in the sphere of production and realization of housing and communal services (technologies and causes of their occurrence, subjects’ complex, leve...
STRUCTURAL AND LEGAL ANALYSIS OF SCIENTIFIC ACTIVITY REGULATION IN DEVELOPED COUNTRIES
Experience of developed countries makes the case that it is possible to achieve a high level of competitiveness in the globalized market solely by using achievements of scientific-and-technological advance. National poli...
ESTABLISHING THE RATIO OF CONCEPTS OF COUNTERACTION TO LEGALIZATION (LAUNDERING) OF ILLEGALLY-OBTAINED INCOME AND COUNTERACTION TO THE SHADOW ECONOMY: THE IMPORTANCE FOR DETERMINING PERFORMANCE INDICATORS OF THE EUROPEAN INTEGRATION PROCESSES
The vast majority of reports from governments of the European Union member states and applicants for such membership contain a separate provision on ensuring their effectiveness in the system of combating money launderin...
FORMATION OF EUROPEAN INTEGRATION DEVELOPMENT STRATEGY OF UKRAINE
Today European integration is a strategic course of Ukraine, its speed increases. It obliges to pay attention to the consequences of European integration. European integration, that is, formation and further strengthenin...
DETERMINATION OF POTENTIAL OPPORTUNITIES FOR THE FOOD PROVISION WITH GRAIN PRODUCTION: A UKRAINIAN AND EUROPEAN VIEWPOINT
The purpose of the paper is to determine the potential of the food provision of the Sumy region. The agricultural production in the region is not just a complex of the industries, developing independently from each other...