The rule of law as a fundamental principle of the concept of legal regulation of tax security of Ukraine

Abstract

The article is devoted to the analytical review of the scientific works of scientists concerning the rational structuring and improving of principles of the tax system. The authors focus on the ambiguity of the views of scientists from other countries on the place and role of individual tax principles as the components of the tax system. The issue of improvement of the tax law system and its rational structuring of principles in Ukraine continues to be relevant. The role of the principles of tax law since Ukraine's independence as part of the Ukrainian legal system, has increased in modern life in terms of absolute performance. The authors of this article focus on the ambiguity of the views of scientists from other countries on the place and role of individual tax principles as the components of the tax system. The background of this research caused on the urgent need to identify the specificities of scientific views of scientists from other countries on tax principles. The research objective is to improve the hierarchical structure of modern Ukrainian system of taxation principles. The results of the analysis of scientific literature from other countries on issues of studies the tax principles are indicating the declarative character of enshrined in the Tax Code of Ukraine principles of tax law. The essence of these 11 principles of tax law is a direct continuation of tax principles of scientists from other countries. However, the practical application of enshrined in the General Part of the Tax Code of Ukraine principles of tax law is problematic in conjunction with the implementation of regulations of the Special Part of this Tax Code.