The principle of social justice of taxation when implementing tax incentives.
Journal Title: Прикарпатський юридичний вісник - Year 2018, Vol 2, Issue 4
Abstract
The article examines the principle of social justice of taxation when implementing tax incentives. According to the author, the legislative definition and consolidation of the relevant principles is one of the factors that increases the probability of their enforcement. The author states that the category of “justice” is multifaceted and there is no clear definition in the legal sense. In general, justice is seen as: 1) a correct, objective, impartial attitude to someone, something; 2) that which corresponds to moral and ethical and legal norms. The article analyzes a number of scientific approaches to the consideration of the principle of equity in taxation. The author comes to the conclusion that the principle of social justice in tax-legal regulation is inextricably linked with the application of tax incentives and is realized through: granting various tax benefits (exclusion from the object of taxation, understatement of tax rates, exemption from taxes and fees, etc.) to payers taxes; the establishment of a special tax regime that specifies the special tax treatment of certain economic entities and provides for simplified tax collection, accounting and reporting (currently, it is a single tax).
Authors and Affiliations
Є. Ю. Шаптала
Keywords
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