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.
Apr 8, 2021
May 28, 2020
|Problemy stosowania zasad prawa podatkowego Ukrainy||Apr 8, 2021|
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