PRINCIPLES OF TAX PLANNING, THEIR CONTENT AND VALUE
Journal Title: Науковий вісник Ужгородського національного університету. Серія: Право - Year 2018, Vol 48, Issue 1
Abstract
The article is devoted to the definition of the basic principles of tax planning as defining principles of regulation and organization of this process. It reveals the principles, that already established in the theory of tax law, such as legality, systems and economic substantiality. In addition, it introduces new principles, which did not defined in the scientific literature. This is the principle of good faith, presumption of lawfulness of the actions and decisions of the taxpayer in the process of tax planning and independence. It is emphasized, that in practice these principles are still far from being implemented, which negatively affects the tax planning process. It is concluded, that the basic principles of tax planning should be imperative.
Authors and Affiliations
Я. В. Греца
Keywords
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