Principles of indirect taxation
Journal Title: Вісник Національного технічного університету України “Київський політехнічний інститут”. Політологія. Соціологія. Право. - Year 2018, Vol 4, Issue
Abstract
The purpose of the article is to analyze the existing theoretical approaches to the definition of the system of principles of tax legislation, as well as to isolate and analyze the legal principles of indirect taxation. In the article the system of principles of tax legislation is considered, as well as the legal principles of indirect taxation are analyzed and analyzed. The advantages and features of modern indirect taxes in Ukraine are explored. The role of indirect taxes in the tax system is determined, as well as directions of adaptation of the domestic practice of indirect taxation to foreign experience are outlined. The problem aspects of indirect taxation are highlighted and the main directions of its improvement are offered. The necessity of legislative consolidation of the concept of "principles of indirect taxation" with the corresponding introduction of amendments and additions to the Tax Code of Ukraine is emphasized, since today there is no definition of this category at the legislative level. The principles provided for in Article 4 of the Tax Code of Ukraine are categorized arbitrarily by the general principles of indirect taxation and the special principles of indirect taxation. It is also proposed to supplement with new principles, namely, the principle of tax regulation of the economy and the principle of stimulating entrepreneurial activity and investment activity, with appropriate amendments to the articles. 4 of the Tax Code of Ukraine It is concluded that with changes in tax legislation, there are changes in the approaches of both academics and lawmakers to the fundamental principles of tax legislation, which in turn should promote further reform of the tax law and eliminate the disadvantages of tax legislation.
Authors and Affiliations
Н. І. Атаманчук
Keywords
Related Articles
- EP ID EP658232
- DOI -
- Views 54
- Downloads 0
Customs control: comparative analysis
Approaches to the understanding of the institution "customs control" (including customs control forms) are presented in the article on the basis of analysis of the EU Customs Code, Customs Code of the Republic of Moldo...
Peculiarities of the legal relations arising in the implementation of practice of European Court of human rights in courts of Ukraine
The article investigates the peculiarities of the legal relations arising in the implementation of practice of ECHR in courts of Ukraine. The problems and causes of inadequate perception and adaptation by the Ukrainian c...
Infection with venereal disease: problems of qualification
The article deals with issues of qualification of Art. 133 of the Criminal Code of Ukraine, which establishes the responsibility of contracting sexually transmitted disease. Given the blanket nature of the disposition o...
Role of e-participation tools at the stages of state policy formation
Today, governments in many countries use information and communication technologies for public administration, involving to the formation of policies, through electronic channels, a wide range of citizens, especially at...
Civil society in modern Slovakia: peculiarities and problems of functioning
The institutional, legal, organizational, financial conditions of functioning of civil society in the Slovak Republic are highlighted in the article. The author focuses on the peculiarities of the activities of nongovern...