Правила налогообложения в украинском законодательстве
Taxation rules in Ukrainian legislation

Summary/Abstract: The study aims to present the principles of taxation (introduction and collection of taxes) in the contemporary Ukrainian legal system. These regulations are based mainly on the Ukrainian Constitution of 2014 and developed in the Tax Code. The principles of generality, universality and equal tax burden, budgetary sufficiency and tax efficiency, as well as social justice, follow directly from the Constitution. In Article 4 and next of the Tax Code are made more specific, including by introducing the principles of equality of all taxpayers before the law, the presumption of legality of taxpayer’s actions, neutrality, stability and flexibility of taxation, equality and convenience of taxation, unified approach to the determination of taxes and fees. For comparative legal purposes, a brief comparison of taxation rules with the contemporary legislation of the Russian Federation (RF Tax Code) is also presented. Based on the analyzed legal provisions and the positions of the doctrine, a dozen or so main principles of taxation in the contemporary Ukrainian legal system were discussed.

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