Principles of taxation as a means of implementing fiscal function of the tax
Keywords:tax, tax functions, fiscal function of the tax, tax principles
Problem setting. problems of the principles of taxation, as a means of implementing fiscal functions of tax for a long time did not go beyond scientific publications and was not even trying to solve them in tax legislation of Ukraine. Reform legislation, including in taxation, conducted before, even in terms of staging did not address the question of the principles of taxation. This approach did not promote cohesion of financial system, for a certain time did not allow to systematize financial legislation, part of which is tax legislation. The need for more detailed and comprehensive definition of common fundamental principles of development of financial systems and legal forms of action and ways to ensure the unity of the financial system relevant institutions and associations finance and financial law on these principles can be established only through comprehensive research system of taxation principles as a means of implementing fiscal function of the tax.
Recent research and publications analysis. until today, the analysis of legal principles of taxation fixing occurred only in individual scientific articles and books devoted to the study of common problems of tax law. In this area next scientists showed their interests: A. V. Bryzgalin, L. K. Voronov, A. N.Gorbunov, N. V.Karasev, A. M. Kozyrina, M. P.Kucheryavenko, P. S.Patsurkivskoho, S. G.Pepeliaev, M. I.Piskotina, G. P.Tolstopyatenko, N. I. Himichevoyi, D. G.Chernika and others, which considered very general questions of legal regulation of taxes and fees, certain aspects of the content and classification principles of tax law. In the study of major problems dissertation widely used for foreign scientists E. Bradley, R. Dernberha, M. Janis, R. Kay, J. Stiglitz.
Paper objective. The goal is to deepen scientific knowledge of the legal nature of the principles of taxation as a means of implementing fiscal functions of tax by developing a holistic and comprehensive scientific understanding of the mechanisms of their creation and operation; determine whether the taxation principles for the reform of the tax system of Ukraine; forecasting the development of the industry in the areas of finance, which determine its integrity, consistency, effectiveness, stability, interconnectedness its legal institutions.
The object of study is social relations that emerge and operate under the influence of legal regulation of taxation principles, as a means of implementing fiscal function of tax.
Purpose of the study constitutes legal norms that reinforce the principles of taxation and provide their detailed formation mechanism of implementation through the special tax instruments (taxes, duties and other compulsory payments).
Paper main body. description of the features of the tax should be based on the effect of the significant leverage in tax regulation. Still another sustained a lively discussion about the number and nature of these functions. According to the author, the most balanced view of the tax system functions can provide three of them: adjusting, fiscal and control. Last one, in the opinion of the author expresses the main purpose of the tax - the formation of public funds needs funding for state and local communities.It is clear that the function of the tax system affecting the corresponding homogeneous kind of public relations should provide for a holistic effect on the ordering process receipts from taxes and duties (mandatory payments). As a particular manifestation of the sense of these features can be found at every level of the tax regulation. It is, as on general regulations affecting the behavior of tax administration and then refined and detailed rules all tax laws and regulations more narrow focus concerning certain specific elements of the tax or fee.Legislative detailing how all functions of taxes, and each of them separately, systematically done by defining principles - in the current Tax Code of Ukraine, this century 4 «Basic principles of tax legislation Ukraine». It is difficult to unconditionally accept the title of this article. Analyzing in detail the principles set out in the Tax Code of Ukraine, it is easy to conclude that they concern not only the principles of tax law is as following, most general tax regulation principles, the legal nature of tax administration.Dynamic analysis of principles of taxation, which is a particular sense associated with fiscal functions of tax involves comparing the principles embodied today by the current Tax Code of Ukraine and have been regulated by the law of Ukraine "On taxation system". Conventionally, we can distribute them into three blocks: a) the principles enshrined in the Tax Code of Ukraine for the first time; b) Principles of Tax Code of Ukraine, identified in tax legislation Ukraine to its adoption; c) the principles that disappeared with the tax laws of the Tax Code of Ukraine. It is clear that it is only the principles that we can associate with providing fiscal function of the tax.
Conclusions. Proposed distribution and comparison of taxation principles, in one way or another related to the fiscal functions of tax into three blocks: a) the principles contained in the Tax Code of Ukraine for the first time; b) the principles of the Tax Code of Ukraine, which were identified in the tax legislation of Ukraine and to the adoption; c) the principles that have disappeared from the tax legislation with the adoption of the Tax Code of Ukraine.Describing the features of the tax should be based on the effect of the significant leverage in tax regulation. Still another sustained a lively discussion about the number and nature of these functions. According to the author, the most balanced view of the tax system functions can provide three of them, adjusting, and fiscal control. The latter expresses the main purpose of the tax - the formation of public funds of funds to finance the needs of the state and local communities.
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