Halyna Rossikhina, Mikhailo Hultai, Inna Shrub


The aim of the article is the study of theoretical and methodological, and doctrinal approaches to the typology of the constitutional principles of taxation and, on this basis, a definition of ways to improve domestic legislation in this sphere. The subject of the study is the constitutional principles of taxation. Methodology. The research is based on general scientific and special-scientific methods and techniques of scientific knowledge. The historical and legal method enabled to determine the preconditions for the origin of taxes as the main source of filling the state budget revenues in Ukraine and in the world, as well as the formation of scientific and theoretical views on the nature, problems and methods of taxation. The comparative legal method was used to compare doctrinal approaches to the differentiation of tax principles. The systematic and structural method contributed to the recognition of the tax system as a special institutional and functional form of tax relations. The methods of grouping and classification formed the basis of the original approach to the differentiation of constitutional principles of taxation by the most important and significant in practice criteria. The formal and legal method enabled to investigate thoroughly the state of legal regulation of the domestic taxation system, to identify its shortcomings, gaps, contradictions and miscalculations, as well as to develop recommendations aimed at their elimination. The results of the study revealed that the constitutional principles of taxation should be regarded as synthesizing principles, unifying links, the realistic basis for the origin, formation, and functioning of relations arising in the collection of taxes and fees. They define law-making, law-executing, and law-enforcement activities, coordinate the functioning of financial and legal regulation. Practical implications. In the research, firstly, the key aspects of the genesis of the constitutional principles of taxation are outlined; secondly, scientific approaches to their classification are analysed and compared with existing ones in the special literature; thirdly, the original opinion on their differentiation is substantiated. Relevance/originality. The proposed original approach to the differentiation of the constitutional principles of taxation is the basis for improving the most promising directions of development of domestic legislation in this area.


taxes, principles, principles of taxation, constitutional principles of taxation, types of constitutional principles of taxation

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