Rarytska V. Asymmetry of tax law of the state

Thesis is devoted to the special comprehensive research from the standpoint of anthroposociocultural approach of the concept, nature, and basic properties of the asymmetry of tax law of the state on the example of legislation of Ukraine and other states. The author analyzes the doctrinal approaches of tax law, the provisions of national and foreign tax legislation, international legal acts and international agreements aimed at regulating relations in the field of taxation, ratified by the Verkhovna Rada of Ukraine, as well as Ukrainian and foreign case law, case law of the European Court of Human Rights and other European and international judicial institutions concerning the phenomenon of asymmetry of state tax law, its properties and forms of manifestation. The subject of special attention of the thesis is the value asymmetry of tax law of the state. The author singles out and researches the basic functional tax and legal values of the state. These include tax sovereignty of the state; legislative establishment of the tax; the coercive nature of the tax liability of taxpayers and the special, punitive by the state and sacrificial by the taxpayer’s nature of liability for violation of the tax sovereignty of the state. The author proves that these functions play the role of instrumental tax and legal values, the main purpose of which is to ensure the implementation of the system-forming value of the state, fiscal in nature – providing it with financial resources. Based on the study of tax and legal values of the taxpayer, it is proved that in the state, due to its fiscal nature, taxpayers do not have their own tax and legal values, their only quasi-tax and legal value is the protection of property rights from the excessive taxation.