PRINCIPLES OF TAX LEGISLATION AND ORGANIZATION OF TAX CONTROL IN UKRAINE

Olga Puhachenko

PhD in Economics, Associate professor of Department of Audit, Accounting and Taxation Central Ukrainian National Technical University, Kropyvnytskyi, Ukraine

Email: pugachenkoolga@gmail.com

https://orcid.org/0000-0002-2253-050Х

ABSTRACT

The purpose of the article is to study and generalize the composition and essence of the principles of tax legislation and organization of tax control in Ukraine.

It is emphasized that the main normative act that determines the principles of tax legislation is the Tax Code of Ukraine, and any provisions can be changed only by amending it. The essence of the principles on which the tax legislation is based is grouped and presented, in particular: generality of taxation; equality of all taxpayers before the law, prevention of any manifestations of tax discrimination; the inevitability of liability under the law; presumption of legality of taxpayer's decisions; fiscal sufficiency; social justice; cost-effectiveness of taxation; tax neutrality; stability; uniformity and convenience of payment; a single approach to setting taxes and fees.

The economic content, necessity and ways of tax control in Ukraine are considered. It is generalized that the controlling bodies in the part of tax control are tax and customs bodies, the central body of executive power, which implements the state tax and customs policy, respectively, and its territorial bodies.

It is proved that the organization of tax control is based on the use of general, specific and common law principles and their essence is revealed.