Vyshemyrskyi M. Tax Exemptions Under The Tax Legislation of Ukraine

The thesis deals with tax exemptions under the current tax legislation of Ukraine. The basic stages' synthesis of formation of preferential mechanisms in the collection of mandatory tax payments is carried out. The nature of tax exemptions as a legal category is reviewed, the main features of tax exemptions are presented, and the meaning of the definition "tax exemptions" is given. Tax exemptions in the context of the general legal principle of equality and the principle of equality in taxation are studied. The main criteria for the classification of tax exemptions are determined, on the basis of these criteria the existing variety of tax exemptions in the Ukrainian tax legislation is systematized and their principal characteristics are disclosed.