Stability of taxation should become the key principle of taxation policies

Abstract

Systemic shortcomings that impede the observance of the principle of stability of taxation are considered in the article. Examples of violation of the principle of stability when making changes in tax laws are given. There is a negative tradition of adopting changes to the tax laws together with the state budget for the relevant year in Ukraine. Recently, it is usually not done in the Law on the State Budget, but it is done in a separate law, which is usually adopted in a package with the Law on the State Budget. Compliance with the principle of stability in tax law and taxation policies should be ensured in the light of the following. There is need of demonstration of compliance by the legislative and executive authorities with the principle of the rule of law. Due to the physical impossibility of taxpayers to get acquainted with changes in tax laws in very short time, due to traditionally large volume of these laws, such situations violate the constitutional right of individuals to know their rights and obligations. In order to ensure the highest quality of the texts of laws, it is expedient to accept taxation bills without any deviations from the generally accepted procedure, without recognizing them as urgent and without including them in various types of "packages", when members of the parliament are not able to read in detail and propose and consider amendments to the bill. There is the need to apply organizational and technical measures of taxing certain taxes (for example, setting up and reconfiguring cash registries, computer programs for automating accounting and reporting, updating blanks, etc.). So, in case of significant changes in the tax mechanism, it takes a certain amount of time to adjust this measures. In order to respect the principle of stability, the tax policy should be based on the following approaches. Subjects of the legislative initiative have no right to draft and submit to the Parliament bills envisaging amendments to the Tax Code with their entry into force contrary to the principle of stability established by the Tax Code (without observing the minimum 6-month transition period). Parliament should not adopt such bills, in case of their receipt. In case if such a bill should be adopted, it should be amended in order to enter into force the next year after the planned fiscal year. In case of adoption of such amendments by the parliament, the controlling bodies should consider the relevant changes to be effective only from the next fiscal year. In the event of a dispute regarding the entry into force of the tax law changes, the dispute must be resolved in favor of the taxpayer via the maximum favorable for the taxpayer tax regime. The author proposes to include the principle of stability of taxation to the rules of the Constitution of Ukraine.

Authors and Affiliations

О. О. Кравчук

Keywords

Related Articles

Administrative and procedural security of the intrusion on citizens’ rights on the secrecy of correspondence, telephone conversations, telegraphic and other correspondence

The article establishes the limits of administrative law norms regulatory influence sphere during the interference of the state with the citizens’ right to the secrecy of correspondence, telephone conversations, telegrap...

The essence and scope of self-determination principle in mediation

Party self-determination in the mediation process is one of the five philosophies of mediation among voluntariness, confidentiality, neutrality and a unique solution, and all these principles are intrinsically linked. Th...

Some issues of the temporal coordinates of fair trial

The work is devoted to the study of topical issues of compliance by the national judicial system with reasonable terms of cases. The content of the relevant European requirement, which is an element of fair trial, has be...

New forms and techniques of learning for students with inclusion in the university "Ukraine" under the program of development of the social rehabilitation tourism

The territory of Ukraine is a huge field for studying, monitoring, describing and exploring natural and historical and cultural resources. The rich palette of historical events, on the background of natural resources pot...

Administrative Procedural Code – a necessary legal basis for the provision of public services by the police

Several issues of legal regulation of administrative procedures and administrative services of the police are considered. Certain concepts used in the legislation and in the bills which will be taken to the legislator...

Download PDF file
  • EP ID EP658240
  • DOI -
  • Views 81
  • Downloads 0

How To Cite

О. О. Кравчук (2018). Stability of taxation should become the key principle of taxation policies. Вісник Національного технічного університету України “Київський політехнічний інститут”. Політологія. Соціологія. Право., 4(), 127-135. https://europub.co.uk/articles/-A-658240