Principle of equality of taxpayers before a law: questions of perfection of tax legislation.

Abstract

Under present conditions, generally accepted principles of taxation have a strong practical impact on the formation of tax legislation. The principles are also an active component of legal practices. Among them the principle of equality of all the taxpayers before the law is of great importance.

The article examines some theoretical approaches to the determination of the essence of the principle of equality of all the taxpayers before the law. The examples of this principle fixed in the tax legislation of some countries are presented.

The definition of the principle of taxpayers’ equality before the law contained in Art. 4 of the Tax Code of Ukraine is analyzed. It is noted that its content does not indicate the necessity of ensuring the equality for all the types of business entities before the law. The author illustrates the violation of the principle of taxpayers’ equality before the law in the application of tax legislation on concrete examples. The grounds are given that it is necessary to coordinate the principle of taxpayers’ equality before the law with the general principles of economic activities set forth in the Commercial Code of Ukraine. In the first place, it goes about the principle of equal protection of the rights of all business entities by the state (Part, Article 6 of the Commercial Code of Ukraine). Concrete proposals are formulated to clarify the definition of the principle of all the taxpayers’ equality before the law in the Tax Code of Ukraine.