Object structure

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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


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:



Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii

Date issued:







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

Is part of:

Kwartalnik Prawno-Finansowy

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