Constitutional Obligation of Citizens to Pay Taxes in Ukraine and the Eu

Abstract

In connection with the war, the economy of Ukraine found itself in a deep recession. At this time of extremely difficult tests for our country and society, the constitutional duty of every citizen to pay taxes should be considered in a completely new context. The highest manifestation of patriotism is always, and especially during war, the payment of taxes.In 1996, the Verkhovna Rada of Ukraine, expressing the sovereign will of the citizens of our country and relying on the centuries-old history of Ukrainian statebuilding, on world experience, adopted the Basic Law of Ukrainethe Constitution, which became a real and effective basis for building an independent democratic state as a full member of the world community.The Constitution entered public life as the main talisman of statehood and democracy, a guarantor of the independence and unity of Ukraine. Its supreme legal power, the rule of law, political, economic and ideological diversity are the fundamental principles on which the present and the future of the Ukrainian people are based.The Constitution as the fundamental source of tax law contains legal principles that determine the normative regulation of central and local taxes and are basic for procedural tax legislation; establishes the legal basis of the tax activity of the state and the competence of central and local bodies in the field of tax relations.One of the constitutional duties of citizens of Ukraine is the duty of everyone to pay taxes and fees in the manner and amounts established by law, as well as to submit declarations of their property status and income for the past year to the tax inspectorate at their place of residence every year in the manner established by law (Article 67 of the Constitution of Ukraine). ACTUAL PROBLEMS OF MODERN DEVELOPMENT OF THE STATE AND LAW 276The stability of the budget system of our country is provided by taxpayers, and most of them are aware of the importance of declaring income as fulfilling their duty to pay taxes to the state and society.The tax system of any country is a collection of taxes and fees that go to the budget of such a country. The peculiarity of the tax system of the EU countries is that, on the one hand, the current tax system should be sufficient to provide the necessary funds for the revenue part of the national budget of each country, and on the other hand, to avoid disparities in the level of tax revenues between individual EU countries.Legal enforcement of constitutional obligations in the EU countries is due to the need to improve the constitutional and legal regulation of social relations in Ukraine, which arise when a person and a citizen fulfill constitutional obligations, taking into account such factors as the irreversibility of Ukraine's European and Euro-Atlantic course, which contributed establishing a course for the transformation of public life, which consists in reforming the provisions of national legislation, as well as in the emergence of effective mechanisms of legal regulation of legal relations that take place in one or ...