TAX REGULATION IN UKRAINE: LEGAL ASPECTS

Abstract

The article is devoted to considering tax regulation in Ukraine in the context of legal principles. It is noted that tax regulation is a tool for filling the revenue part of the state budget, helps to overcome the negative consequences of economic stagnation in times of crisis, and ensures the activation of the business sector through the formation and implementation of tax policy measures. The purpose of the article is to study the legal aspects of tax regulation in Ukraine and identify problems and prospects for the implementation of tax regulation practice in today's realities. The scientific research was accompanied by the development of scientific works, legislative and regulatory documents, and the use of scientific methods, in particular: the method of system analysis, and cognition, as well as the method of comparison. It is noted that in terms of the form of influence, tax regulation is indirect since it is based on taking into account the economic interests of business entities through the formation of a tax policy by the state, the main principles of which are spelled out in national legislation. It is argued that the legal regulation of tax processes is based on the conscious, purposeful, and active use of the regulatory function of taxes to achieve socio-economic efficiency for all participants in the tax process. It is emphasized that from the point of view of the legal aspect, tax regulation ensures, on the one hand, the development of rules, compliance with which is mandatory for all economic entities, and on the other hand, the ability to bear responsibility for compliance with the rules established in the legislation. It is noted that the basic legal characteristics of tax regulation are the targeted nature, the obligation to pay taxes, the compulsory nature, and economic feasibility. The legal aspects of tax regulation are developed, which are implemented at three levels: the legislative level (supreme acts: the Constitution, codes, laws); through subordinate legislation (Presidential decrees, government resolutions, including departmental acts); at the local level (individual acts, various civil law contracts, development programs, administrative acts of local authorities, etc.).