Dolzhenkov O. Tax legislation: state and prospects of development.

The dissertation is devoted to a complex legal research of general theoretical provisions of tax legislation, legal regulation of certain types of taxes in the structure of tax legislation, as well as the genesis of tax reforms in Ukraine. The purpose of the dissertation research is to analyze the legislation of Ukraine on taxation from the stages of origin and formation to the present, identify existing problems and suggest directions and ways to solve them on the basis of systematization of domestic and foreign legislation, scientific sources, generalization of law enforcement practice. The object of research is public relations that arise in the process of legislative regulation of taxation in Ukraine. The subject of the study is the state and prospects of tax legislation. Research methods are chosen taking into account the purpose and objectives of the study. The dissertation is based on a set of general methods of scientific knowledge, as well as special methods used in legal science. Studying domestic and foreign experience in law and other fields of science, the author used an epistemological approach. The basic methodological basis of the dissertation is the dialectical method, which allowed to reveal the subject of research systematically, fully, in dynamics, the relationship of its structural components. The scientific novelty of the results is that the dissertation is the first in domestic legal science comprehensive monographic study of theoretical and practical problems in the field of tax regulation in Ukraine, including the latest trends in improving the legal regulation of certain types of taxes in the structure of tax law. It is proposed to consider the tax legislation as a part of the system of legislation, which consists of legal norms that establish the procedure, methods, forms and methods of legal regulation of relations in the field of taxation. The necessity of excluding fiscal norms, which establish the minimum allowable depreciation periods for fixed assets and other non-current assets, and intangible assets in order to unify tax and accounting in the calculation of corporate income tax, is substantiated. It is argued that the amount of social tax benefit, for which the individual income taxpayer has the right to reduce the amount of total monthly taxable income received from one employer in the form of wages, from 50 to 100 percent of the subsistence level for able-bodied persons (per month) , established by law on January 1 of the reporting tax year - for any taxpayer. Proposals for improving tax legislation have been formulated.