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Alternative title:

The problems of applying the principles of tax law of Ukraine

Subject and Keywords:

code   tax law   tax   tax principles   tax bases

Abstract:

The analysis presented below is aimed at displaying the problems of applying the principles of tax law of Ukraine. The main problem is the failure to meet the requirements of the relevant rule, and to respect mainly the public interest by abandoning the private interest when applying the relevant tax standards. Legal standards, including tax ones, must be analyzed and brought into conformity with the Constitution of Ukraine and other laws, including civil and commercial law. The main conclusion is that the solution to the problem of non-compliance with tax law rules must be made not only through changes to tax standards, but also through the precise formulation of the principles of tax law of Ukraine.

Place of publishing:

Wrocław

Publisher:

Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii

Date issued:

2019

DOI:

10.34616/kpf.2019.3.25.41

Language:

pol

Relation:

Kwartalnik Prawno-Finansowy, ISSN 2544-8382 ; nr 3/2019, s.25-41

Is part of:

Kwartalnik Prawno-Finansowy

Is referenced by:

https://kpf.wpae.uni.wroc.pl/

Access rights:

The use of this material is allowed only with accordance of applicable rules of fair use or other exceptions provided by law, and any broader use requires the permission of the authorized entity

License:

Making materials available on the basis of the agreement with the owner of the property copyrights

Rights holder:

Copyright by Uniwersytet Wrocławski