Principles of taxation and their economic and legal nature
Journal: Law and innovative society
Year: 2022

An analysis of principles of tax relations enshrined in the current Tax Code of Ukraine is performed, highlights of their correlation with the basic economic principles of tax relations are given. It is established that legal regulation of tax relations is an important and responsible task to connect objective economic processes and the public interest, equalize the resulting disparities between individual sectors of the economy or territories of the state, achieve a fair distribution of social