Constitutional basis of legal regulation of tax relations: modern view and significance

Problem setting. An analysis of the constitutional principles of legal regulation of tax relations is carried out and the main features of such principles at the present stage of development of public relations in Ukraine and other countries are determined. It is established that the numerous changes that are constantly made to the content and individual provisions of the main sources of tax legislation of Ukraine, especially the Tax Code of Ukraine, are balanced by the fundamental importance and role of constitutional foundations of taxation, enshrined in the Basic Law of Ukraine. Target of research. The purpose of the article is to analyze on the basis of general scientific and special methods of scientific knowledge of the constitutional principles of legal regulation of tax relations, determination of the main features of these principles at the present stage of development of public relations in Ukraine and other countries. Article’s main body. It is pointed out that along with the development of tax relations and the increase in tax revenues of budgets, there was an awareness of the need to consolidate the tax duty among the system of basic constitutional duties of the individual. It is stated that establishing of the basic tax duty of taxpayers at the constitutional level took place in the form of the constitutional principle of universality of taxation. It is emphasized that the constitutional principle of universality of taxation has certain legal limits determined by the principle of the rule of law. It is demonstrated that the direct manifestation of defining the limits of the principle of universality of taxation at the constitutional level is consolidation in constitutional law rules the legality of the establishment, as well as full or partial prevention of retroactive effect of the tax mechanism in cases where it worsens the situation of taxpayers. Conclusions and prospects for the development. It is stated that simultaneously with the principle of universality of taxation, that is directly enshrined in the Constitution of Ukraine, the indirectly enshrined constitutional principle of equality of taxation is derived from the provisions determining equal legal protection of all forms of property. It is emphasized that the content of the principle of equality in taxation provides the same attitude to taxpayers who have a similar economic situation, and differentiated attitude to taxpayers with different economic situation. It is concluded that the principle of equality of taxation by its economic nature harmonizes the principle of universality of taxation, helping to reconcile divergent public and private interests in tax relations and thus promote their development, increase the efficiency of national tax systems.