Terminological support for the systematicity of tax regulation as a basis for achieving a balance of interests of participants in tax relations in Ukraine

Abstract

The relevance of the research topic is backed by the fact that the current tax legislation and other industry
legislation bordering on tax regulation cannot be defined as a systemic, coordinated framework. There are
fundamental differences both between certain legislative acts and between certain legislative norms within
one act. The relevance is further forced by the fact that the respective influence on achieving systematic tax
legislation is yet to be taken into account considering the provisions of the Law of Ukraine "On Policy-
Making Activities". The purpose of the article is to analyze the terminological aspects that express the
content of tax regulation, which is carried out in view of the systemic criteria for composition of tax law. The
research applies methods of scientific knowledge that specify the problematic nature of the consideration of
issues, namely the systematic method (through which the systematicity of tax law and the systematicity of tax
legislation is investigated), comparative (through which a comparative analysis of the development dynamics
and changes in legislative norms is carried out), prognostic (through which the conclusions regarding the
prospects for changing the tax legislation system are made). The comparative nature of the system of both tax
law and tax legislation is researched. The tax glossary is characterized through the possibilities and
consequences of formulating a stable construction of definitions that expressly ensure tax regulation. The
analysis of the raised issues is carried out through determining a number of aspects based on the assessment
of the norms of the Law of Ukraine "On Policy-Making Activities". The classification of laws in the context of
tax regulation is provided. The system of legislative impact is based on the consistency of the relevant rules
from a constitutional norm to a norm of a bylaw . Emphasis is placed on two original constitutional
constructs (Articles 67, 92 of the Constitution of Ukraine), which are further specified in the relevant tax
legislation. On the basis of the conducted research, conclusions and recommendations were developed that a
clear consideration of a particular balance of norms contributes to the elimination of gaps and conflicts in
tax regulation. Achieving a balance of interests of the participants in tax relations cannot occur in case of
systematic ignoring and violation of policy-making procedures. Article 4 of the Tax Code of Ukraine
establishes unanimous requirements regarding the stability of tax legislation, the objective necessity of a
certain period of delay between the moment of adoption of a legislative norm and its entry into force.