In the dissertation in the process of comprehensive analysis of the conceptual and categorical apparatus of the tax law of Ukraine, as well as issues arising in the legal regulation of tax relations, on the basis of tax norms and liability for violation of tax legislation, the recommendations of normative, scientific and theoretical content concerning the improvement of the tax law of Ukraine and its conceptual and categorical apparatus are developed.
The dissertation determines general and specific features of the "concept" and "category" by analyzing their logical, linguistic, semantic and philosophical significance. In addition, it is noted that for a substantive characteristic of its conceptual and categorical apparatus in the tax law the terms with the tax and legal content are used which with the help of words or phrases are used in the tax legislation and in the science of tax law of Ukraine. It is determined that in the tax law of Ukraine the terms "concept" and "category" in their meaning are complementary, interrelated and interacting, justifying and denoting relations in the field of taxes, fees and payments. They constitute a system that can be defined as a conceptual and categorical apparatus of the tax law of Ukraine. At the same time, the dissertation focuses on the fact that in order to regulate tax relations it is necessary to use the terms fixed in the norms of the tax legislation of Ukraine, which should contain elements of their coherence and unity with the aim of using them in the Tax Code of Ukraine regarding other norms of tax legislation.
With the help of methodological tools, it is determined that the conceptual and categorical apparatus of tax law is the result of the development of tax relations, as well as the emergence of new approaches in understanding and explaining the content and the purpose of the concepts and categories specific to the tax law.
It is determined that the undeniable impact on the conceptual and categorical apparatus of the tax law of Ukraine has the theory of taxes, the analysis of which discloses their essence, incorporating the content, the notion, the order and regularity of payment, as well as the development of taxation science. It is stated about the origin of tax relations in the post-Soviet countries based on the experience of foreign countries in which the theory of taxes has been actively developing throughout the time.
It is stressed that today in Ukraine tax law is one of the new legal instruments in the regulation of national market relations and at the same time it is exposed to frequent changes that need to be taken into account, modified and improved. In law science, the determination of its place in the financial law of Ukraine is still under discussion, as it is considered both as a complex institution of financial law, and as its sub-branch, or even more, a separate branch of law. We consider that today tax law can be distinguished as a sub-branch of financial law. At the same time, in the future in its subject of legal regulation, tax law should become a separate branch of law with its relevant legal institutions. Equally important is its conceptual and categorical apparatus, which is studied and analyzed in the science of tax law. In turn, science of tax law deals with the formation of the system of its concepts and categories, as well as studies features of regulation of tax relations. It is noted that reproduction of the fundamental principles in the tax legislation of Ukraine is carried out on the basis of principles fixed in the Ukrainian Constitution and reflected in the principles of the national tax legislation and the principles of taxation, which contributes to the proper regulation of tax relations.
