Legal nature of taxes and fees

Abstract

The article analyzes the legal nature of taxes and fees. It is substantiated that the basis of the legal regulation of tax relations is the implementation of the influence of economic processes in favour of the public interests of society. It was established that each of the principles of taxation defined by the current Tax Code of Ukraine contains a two-fold component: the legal dimension (the principles of tax legislation and the regulation of tax relations are implemented exclusively in the legal sphere) and the economic dimension (it follows from the content of the principles of the current tax legislation of Ukraine and is the key as a result of tax relations). In addition, it was established that the legal dimension of taxation is expressed through the operation of the principle of justice (the levelling of the principles of equality causes tax discrimination within certain categories of taxpayers). At the same time, the economic dimension of equal taxation is expressed through a comparative approach to the economic situation of different taxpayers within the limits of setting taxes and fees on the one hand, and through the implementation of the principles of equality in a uniform tax burden on different parts of the taxation object - on the other hand. In this context, it was noted that the legal dimension is the key, because it directly affects the protection of the rights of taxpayers as a less protected component of tax relations. Therefore, the purpose of the article is to study the legal nature of taxes and fees, in particular, the characteristics of the main principles of establishment and their constituent elements enshrined in the legislation of Ukraine, the importance of their existence in the tax system and the need for reform. It is concluded that the problem of legal establishment of taxes and fees in Ukraine is the insufficient amount of information in the legislation. The articles of the Tax Code of Ukraine, where the principles and elements are indicated, are incomplete, because in some provisions only definitions are given, while in others only lists are given, which creates a need for an extended interpretation of the norms.