Bashnyak O. Taxation Principles and their Realization in the Tax Legislation of Ukraine

The dissertation research is devoted to the problem of definition of taxation principles and guestions of their realization in the tax legislation of Ukraine. In the research the characteristic features of taxation principles are analysed; content of constitutional elements in founding and forming of taxation principles is revealed; content and place of taxation principles in the legal system of Ukraine are defined; the system of taxation principles is offered; definitions of taxation principles as main principles, normative - legal frameworks are offered; features of realization of taxation principles in the tax legislation of Ukraine are taken info consideration; suggestions in relation to the concrete changes of normative-legal acts, in particular variants of the articles of the Project of Tax Code of Ukraine which consolidate generally defined taxation principles are given. The proved classification of taxation principles is proposed in the dissertation