PRINCIPLES OF TAX LAW AND THEIR SIGNIFICANCE IN ENSURING CONSISTENT DEVELOPMENT OF TAX CONTROL PROCEDURES

Abstract

The aim of this article is thorough study of the principles of tax law and analysis of their importancein ensuring the consistent development of tax control procedures. The author notes that sectoral principles of lawcan be of two types, in particular sectoral-based adaptation of general principles of law and original principles of aparticular branch of law. It was noted that the system of principles of tax law is formalized under Art. 4 of the TaxCode of Ukraine ("Basic principles of tax legislation of Ukraine"). The author distinguishes the original principlesof tax law from the industry-adapted general principles of law, which are enshrined in tax law and emphasizes thateach of the original principles of tax law has a direct specialization and focus on tax regulation. According to theauthor, the principles of tax law are directly or indirectly enshrined provisions of the highest degree of imperative,which are the basis for the regulation of tax relations. The author has considered in detail and characterized theconsolidation of the principles of tax law in regulations, regulations, acts of judicial lawmaking and legal doctrine.Conceptual and categorical approach, which was applied by the legislator in Art. 4 of the Tax Code of Ukraine,indicates that the legislator has applied in this case a comprehensive theoretical approach to the formation ofregulatory structures of the article.