In the article the question on the definition of the presumption of legality of actions and decisions of public bodies, analyzed the legal nature of these presumptions, the problems of legal regulation of the presumption of legality taxpayers and prospects justified the introduction presumption of legality of actions and decisions of public authorities in tax legislation Ukraine.
1. Bojko V. V. Zahal'noteoretychna kharakterystyka spetsial'noyi pravovoyi normy ta yiyi konkurentsiyi iz zahal'noyu normoyu [Segalntersettle feature special legal rules and its competition with the General rule]. Chasopy`s Nacional`nogo universy`tetu “Ostroz`ka akademiya”, 2013, Vol. 1. Available at: http://nbuv.gov.ua/j-pdf/Choasp_2013_1_7.pdf.
2. Zheltobryux I. L. Rozsud v podatkovomu pravozastosuvanni. Diss. kand. yury`d. nauk [Discretion in tax enforcement. Cand. legal. sci. diss.]. Irpen, 2016. 201 р.
3. Kotyuk V. O. Osnovy` derzhavy` i prava (The basics of state and law) Kyiv, Atika Publ., 2001. 432 р.
4. Kustova M. V. Nalogovoe pravo Rossii. Obshhaja chast' (Tax law in Russia. The General part) Moscow, Yurist Publ., 2001. 490 р.
5. Lucy`k A. M. Administraty`vni procedury` u sferi opodatkuvannya v Ukrayini. Diss, kand.yury`d. nauk [Administrative procedures in the field of taxation in Ukraine. Cand. legal. sci. diss.]. Kharkov, 2015. 192 р. 6. L`vova I. Pry`ncy`p prezumpciyi pravomirnosti rishen` platny`ka podatkiv [The principle of the presumption of legality of taxpayer's decisions]. Buxgalteriya, 2012, vol. 35, р. 27.
7. My`tny`j kodeks Ukrayiny` [Customs code of Ukraine]. The official Bulletin of Ukraine on March 13, 2012.
8. Naukovo-prakty`chny`j komentar do Podatkovogo kodeksu Ukrayiny` [Scientific-practical commentary to the Tax code of Ukraine]. 2011, 590 р.
9. V. G. Baranova, O. Yu. Dubovy`k V. P. Xomutenko ta in. Podatkova sy`stema (The tax system) Odessa: WWII Publ., 2014. 344 р.
10. Podatkovy`j kodeks Ukrayiny` [Tax code of Ukraine]. The official Bulletin of Ukraine on December 02, 2010.
11. Prezumpciya pravomirnosti [The presumption of legitimacy]. Letter of the State service of Ukraine for regulatory policy and entrepreneurship on September 11, 2013.
12. Rabinovy`ch P. M. Osnovy` zagal`noyi teoriyi prava ta derzhavy` [The tax syste General theory of law and state m[ Lviv, Region Publ., 2007. 192 р.
13. Skakun O. F. Teoriya prava i derzhavy` (The theory of law and state) Kiev, Alpine; CST; CELJE Publ., 2010. 520 р.
14. Abramovich A. Ja., Afanas'eva G. A., Barsanov G. P. i dr. Slovar' inostrannyh slov (Dictionary of foreign words) Moscow, Russian language Publ., 1985. 608 р.
15. Cy`vil`ny`j kodeks Ukrayiny` [The civil code of Ukraine]. The official Bulletin of Ukraine on January 16, 2003.
16. Shy`shov O. O. Administraty`vno-pravovy`j zaxy`st prav platny`kiv podatkiv. Diss, kand. yury`d. nauk [Administrative-legal protection of the rights of taxpayers. Cand. legal. sci. diss.]. Kiev, 2016. 222 р.
17. Shhodo termina “prezumpciya pravomirnosti” [Regarding the term "presumption of legality"]. Letter of the Ministry of justice of Ukraine on April 06, 2011.