TOPICAL ISSUES OF ACTION OF TAX LAW IN TIME
Journal Title: Юридичний науковий електронний журнал - Year 2017, Vol 6, Issue
Abstract
The topical theoretical and applied problems of tax law are analyses in the article. So, according to the author the issues of action of tax law in time is one of the main problems today. Tax laws are quite volatile owing to numerous reforms and attempts to improve the Ukrainian tax system and often undergo changes contrary to the principle of the stability of tax law, as evidenced by judicial practice. It is clear that filling a budget of any level is a fundamental and vital issue for the state. However, establishment of new tax obligations, the modification or the abolition of existing ones must be consistent with constitutional and institutional principles. In particular, the principle of stability, which consists in the fact that the change of any elements of taxes and fees can not be made more than six months before the beginning of a new budget period in which new rules and rates will apply, taxes and fees, rates, as well as tax benefits can not be changed during the budget year. The false understanding of the theoretical provisions of issues of action of tax law in time or the substitution of the principle of the irreversibility of the acts in time, the principle of stability on the expediency principle leads to violation of the Constitution of Ukraine, tax legislation. The balance between the interests of the state and the taxpayers’ interests must be optimal. At the same time, it is necessary to clearly understand and distinguish between such forms of action of tax norms as retroactivity, ultra-activity, and retrospectivity, as the misconception about them leads to a violation of the rights of taxpayers.
Authors and Affiliations
О. С. Шевчик
Keywords
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