Terminological support for the systematicity of tax regulation as a basis for achieving a balance of interests of participants in tax relations in Ukraine

Abstract

The relevance of the research topic is backed by the fact that the current tax legislation and other industrylegislation bordering on tax regulation cannot be defined as a systemic, coordinated framework. There arefundamental differences both between certain legislative acts and between certain legislative norms withinone act. The relevance is further forced by the fact that the respective influence on achieving systematic taxlegislation is yet to be taken into account considering the provisions of the Law of Ukraine "On Policy-Making Activities". The purpose of the article is to analyze the terminological aspects that express thecontent of tax regulation, which is carried out in view of the systemic criteria for composition of tax law. Theresearch applies methods of scientific knowledge that specify the problematic nature of the consideration ofissues, namely the systematic method (through which the systematicity of tax law and the systematicity of taxlegislation is investigated), comparative (through which a comparative analysis of the development dynamicsand changes in legislative norms is carried out), prognostic (through which the conclusions regarding theprospects for changing the tax legislation system are made). The comparative nature of the system of both taxlaw and tax legislation is researched. The tax glossary is characterized through the possibilities andconsequences of formulating a stable construction of definitions that expressly ensure tax regulation. Theanalysis of the raised issues is carried out through determining a number of aspects based on the assessmentof the norms of the Law of Ukraine "On Policy-Making Activities". The classification of laws in the context oftax regulation is provided. The system of legislative impact is based on the consistency of the relevant rulesfrom a constitutional norm to a norm of a bylaw . Emphasis is placed on two original constitutionalconstructs (Articles 67, 92 of the Constitution of Ukraine), which are further specified in the relevant taxlegislation. On the basis of the conducted research, conclusions and recommendations were developed that aclear consideration of a particular balance of norms contributes to the elimination of gaps and conflicts intax regulation. Achieving a balance of interests of the participants in tax relations cannot occur in case ofsystematic ignoring and violation of policy-making procedures. Article 4 of the Tax Code of Ukraineestablishes unanimous requirements regarding the stability of tax legislation, the objective necessity of acertain period of delay between the moment of adoption of a legislative norm and its entry into force.