Principles of implementation of the tax law.
Journal Title: Наукові праці Національного університету «Одеська юридична академія» - Year 2018, Vol 22, Issue
Abstract
The article analyzes the principles of law, in particular, the principles of the implementation of tax law. The principles of law form a kind of coordinate system within which social relations should develop. The development of the requirements of the principles of law in law enforcement shows a progressively oriented development of social relations. The author has defined the substantive content of the very concept of “principles of law”. To do this, analyzed the work of researchers on this issue. Thus, the author synthesized the following definition of the relevant category “principles of tax law” – fundamental, industry-specific requirements that define the fundamentals of the taxation system, reinforce imperative requirements for law enforcement practice in the tax and legal sphere and act as guarantee mechanisms for ensuring the implementation of both public and private law. private interest of participants in tax relations.
Authors and Affiliations
О. О. Мамалуй
Keywords
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