OBLIGATION TO PAY TAXES AND FEES: THEORETICAL AND LEGAL ASPECTS OF CONSTITUTIONAL AND LEGAL REGULATION IN UKRAINE AND EUROPEAN STATES

Abstract

The content of the provisions of the relevant norms of the constitutions of Ukraine and European states, which enshrine the obligation to pay taxes and fees, has been studied. It is emphasized that the Constitution of Ukraine has formulated a new worldview paradigm of the relationship between subjects in the system of social relations «man – society – state». Obligations are an important element of the mechanism of stability in society, one of the factors of ensuring and not violating the rights and freedoms of man and citizen, and also act as one of the means of real ensuring democratic transformations in the state. It is noted that one of the oldest constitutional obligations in the economic sphere, which is aimed at ensuring stable economic development of the state, is the obligation to pay taxes and fees. This obligation involves the participation of citizens in the formation of state and local budgets by paying taxes and mandatory fees, because the stability of the state’s budget system is ensured precisely by taxpayers who are aware of the importance of declaring their income. It is emphasized that each state, in order to fulfill its tasks and functions, cannot do without a state budget with stable sources of revenue, because the payment of taxes allows to ensure the defense capability of the state, its economic and financial security, to implement socio-cultural programs in the interests of the whole society. It is concluded that the vast majority of constitutions of European states contain an obligation to pay taxes and fees. At the same time, in the constitutions of Andorra, Spain, Italy, Latvia, North Macedonia, Moldova, Poland, Romania, San Marino, Turkey and Croatia, this obligation is formulated as everyone is obliged to participate in the reimbursement of public expenses by paying taxes and fees. Moreover, in the constitutions of Andorra, Bulgaria, Italy, San Marino, Serbia, Turkey, Hungary, France and Croatia, this provision is supplemented by a prescription - according to their financial capabilities. It is emphasized that in Part 1 of Art. 67 of the Constitution of Ukraine refers not only to the obligation to pay taxes and fees, but also to the procedure and amount of these taxes and fees established by law. In our opinion, this wording of this provision generally complies with international standards and does not require changes. It is proposed, taking into account the positive experience of European states regarding the constitutional and legal regulation of the obligation to pay taxes and fees, to bring the provisions of the Constitution of Ukraine in accordance with international standards.