Case Law of the European Union Courts

The applying functions of tax regulation for state development

“…At the modern stage of development of the democratic and legal state, there are transformations of the social and economic and political relations, which significantly affects the state of formation of the financial and economic stability of the state (Barry & Healy‐Rae, 2010). The situation in the sphere of taxation as the basic source of pumping up the budget is characterised by the burdensomeness and injustice of the tax burden distribution, red tape, the increase in the manifestation of the organised criminal gangs and corruption in this sphere, which leads to the increase in the sector of shadow economy, the lock‐in of the economic processes and the increase in the level of inflation (Engström, 2010).…”