Thesis is a complex research of the taxation principles, their influence on
development of legal relations in the field of the taxation and features of realization
at law enforcement. A distinction is made between the concepts of «tax law
principles», «taxation principles» and «tax system principles».
Special attention is paid to the study of the evolution and problems of implementation of the equality principle, tax fairness principle, tax legality
principle, tax stability principle, presumptions of the legality of the taxpayer’s
decisions, as well as to the economic and organizational principles of taxation, such
as: the principle of fiscal sufficiency, neutrality, convenience of taxation and costeffectiveness
of taxation.
Considering the principle of fairness, the author concluded that today the
doctrine of fairness of taxation focuses on how to achieve equality in the
distribution of taxes between taxpayers, which is directly correlated with the idea of
distributive justice. Tax law is characterized by private justice, the main types of
which are retaliatory, distributive and exchange justice. It is emphasized that today
the issue of fairness concerns only the taxation itself, regardless of how the
proceeds should be used. That is, the starting point for the fairness of taxation is the
category of taxpayer solvency.
The paper considers the impact of restrictive anti-epidemic measures
introduced on the territory of Ukraine in order to prevent the spread of COVID-19
acute respiratory disease caused by SARS-CoV-2 coronavirus on tax legal relations,
in particular on the legal regulation of «tax residency», and suggests ways to
overcome the potential risks of «artificial» acquisition of tax resident status by
individuals to national legislation.
The author explores the essence of the principle of equality of taxation and the
correlation of this principle with other principles of taxation, in particular the
principles of justice, the universality of taxation and the prohibition of discrimination.
The combination of formal and substantive equality is studied in detail, which is the
leading interpretation of the principle of equality. This combination allows for fair
«equality of opportunities», according to which all individuals should be provided
with equal opportunity to compete with other members of society and with sufficient
chances of success. In addition, the author provides a specific example of the tax
legislation of Ukraine, which violates the principle of equality and the prohibition of
discrimination and analyzes the relevant judicial practice.
