tax law

Changes in the tax legal regime of entrepreneurs and self-employed persons in connection with the COVID-19 distribution

The article deals with the current problems, development and public relations in the field of taxation of Ukraine in connection with the spread of COVID-19. The research input focuses on the analysis of the main problems of the current tax system in Ukraine. The issues of particular changes in the tax legal regime of Ukraine, which are related to the implementation of the fiscal (fiscal) and monetary (monetary) policies in the context of quarantine measures, are investigated.

The tax law: financial and legal institution, science and academic discipline

The article by analyzing the theoretical opinions of scientists singled out tax law in the system law of Ukraine. In particular, tax law is defined as financial and legal institution. Particular attention is paid to the definition of tax law as a science and academic discipline. Set their interconnection and author’s understanding of these concepts.

On the formation of schientific terminology in the sphere of tax law of Ukraine

In the article the stages of formation and development of scientific terminology in the sphere of tax law of Ukraine was emphasized on the basis of analysis of existing scientific views. It is proved that the formation of national tax law terminology is inextricably related to the historical development of our country. Besides, the characteristic of each of the stages of formation of the terminology of the tax law in Ukraine was given.

The concepts and categories as the basis for science tax law of Ukraine

In the article on the basis of the dictionaries, encyclopedic and legal literature analyzes the currently existing definitions of “concept” and “category”. Reveals their importance in tax law of Ukraine. Determined author's understanding these terms in tax law of Ukraine.