TAXInBridge - TAX CONSULTING
The tax legislation consists of the Tax and Customs Codes of Ukraine and other normative legal acts.
Basic Principles of Tax Legislation:
- universality of taxation
- the equality of all taxpayers before the law
- prevention of any manifestations of tax discrimination
- the inevitability of the onset of a statutory liability in case of violation of the tax laws
- fiscal sufficiency; social justice
- cost effectiveness of taxation
- neutrality of taxation
- stability
- uniformity and convenience of payment
- the only approach to the establishment of taxes and fees
In order to comply with the principles of the tax legislation, and in order to control the correctness of the charge, completeness and timeliness of payment of taxes, the control bodies carry out tax control, which is carried out by:
- keeping records of taxpayers
- informational and analytical support of the activity of controlling bodies
- checks and inspections.
Taking into account the weighty, and sometimes decisive influence on the state of affairs of the state regulating factor in the form of tax burden, there is a need for systematic comprehensive control.