The constitutional principle of establishing taxes and levies exclusively by the laws of Ukraine
The article covers one of the aspects of the problem of constitutionalizing public finances in Ukraine, namely the legal construction and content of the fundamental, enshrined in the Constitution, principle of the legal regulation of the tax system of Ukraine - the principle of establishing taxes and levies exclusively by the laws of Ukraine. The article argues that state taxes and levies, in accordance with Article 67 of the Constitution of Ukraine, can be considered to be established by law if they are established by the proper subject, the legislative body, in the proper form of the law on amendments and additions to the Tax Code of Ukraine and in accordance with the procedure prescribed by law and enacted in accordance with the legislation in force. It is emphasized that the necessity of establishing taxes by the laws is dictated not so much by the task of ensuring the reality of their collecting and contributing to the budget as by the purpose of guaranteeing the protection of the owner from unauthorized interference by public authorities (the state and local self-government institutions). Only through the adoption of the appropriate law one can oblige the taxpayer to transfer part of his revenue (property) to the state revenue, without violating the constitutional guarantees of the inviolability of the right of private property.
Taxing is a necessary condition for the existence of the state. The imposition of taxes by the law is of great practical importance due to public relations in the field of public finances. It is concluded that the constitutional purpose of the taxation system is to protect rights of property from public entities pursuits, which are limitless in principle, and to keep the balance of public needs and interests. From the standpoint of constitutional values, tax law is intended to limit the fiscal sovereignty of the state and to protect taxpayers from arbitrarily, groundlessly imposed taxes. The taxation system established by the law must have sufficient constitutional justification to determine clearly what specific part of the taxpayer's property a public entity can lay claim to and why. The establishment of taxes cannot be arbitrary, that is, taxes should not interfere with the exercise by individuals of their constitutional rights. Macro- and microeconomic implications both for the state and municipal budgets and for a particular taxpayer should be taken into account when establishing the tax and determining its essential elements.
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