ПИТАННЯ СПІВВІДНОШЕННЯ ПРИНЦИПІВ ПОДАТКОВОГО ПРАВА ТА ПРИНЦИПІВ ОПОДАТКУВАННЯ

Abstract

The article highlights the diversity of scientific thought concerning the principles of law, including fiscal and taxation principles, the emphasis on the existence of a certain relation between the principles of tax law and principles of taxation, and, in fact, the discussion regarding the relationship between these principles. Devoting considerable attention to identifying the content of the principles of taxation based on the work of outstanding scientists and economists, and is an attempt to justify a certain interdependence of the principles of tax law and the principles of taxation.