ОСОБЛИВОСТІ РЕАЛІЗАЦІЇ ПРИНЦИПУ ВЕРХОВЕНСТВА ПРАВА У ПОДАТКОВИХ ВІДНОСИНАХ

Abstract

The article describes the concepts of “legal system” and “tax system”. The expediency of drawing parallels is explained by the determination of legal, political, and social prerequisites for the rule of law in the field of taxation. Attention is drawn to the national and international aspects of the recognition of the rule of law. The relationship between the rule of law, democracy and human rights is determined. What does the rule of law mean in the tax system? The answer to this question is given thanks to the characteristics of individual elements of the rule of law in the tax system. The signing and ratification of the Association Agreement between Ukraine and the European Union opened opportunities for the Ukrainian state to develop on its sovereign territory the components of the European public order with its legal values, and, first of all, the rule of law. The study presents a number of factors that influence the implementation of the rule of law in the tax system of Ukraine. The rule of law in the tax system determines the permissible limits of actions of the legislator in setting taxes and fees and of the law enforcer in the process of regulating tax relations. The rule of law includes substantive (recognition of a person, his life and health as the highest social value) and procedural (compliance of law-making and lawenforcement activities with the requirements of the quality of the law and equal application, etc.) components. The rule of law assumes that the content of laws does not go beyond the legal limits established for state intervention in the life of an individual and civil society. The rule of law means that laws apply not only to ordinary citizens, but also to public authorities and their officials. The assessment of the implementation of the rule of law in the tax system of Ukraine is demonstrated. The tasks of the modern state are to create conditions for the effective functioning of the tax system, which would meet the following conditions: 1) ensure the rule of law, democracy, and civil society; 2) creates a favorable legal regime for taxpayers with the aim of sustainable economic growth and stable development of society; 3) guarantees administrative efficiency of state authorities; 4) guarantees absence of corruption. The main problems of the rule of law in the tax system in Ukraine are identified and their reasons are named.