The Legal Regime of Taxation: Essence, Features, and Types

Abstract

In this scientific publication, the author analyses the category of legal taxation regime, defines its features and types. The author proposes to define the legal regime of taxation as a comprehensive system of legal provisions regulating the establishment, change and collection of taxes, as well as defining the rights and obligations of taxpayers and state authorities. The author argues that the legal taxation regime is formed on the basis of the principles of taxation and is characterised by the following features: regulatory and legal consolidation; sectoral nature; controllability; imperativeness; and presence of its own purpose. It is emphasised that the effectiveness of the legal taxation regime is determined by the level of stability of legislation, compliance with international standards and the ability to adapt to economic challenges.

It is noted that the general taxation regime is the basis for building a special tax regime. At the same time, the author proposes to define the general tax regime as a universal taxation procedure established by the tax legislation of Ukraine, which provides for payment of taxes and fees specified in Articles 9-10 of the Tax Code of Ukraine (national and local taxes) and applies to all business entities, except for those who have chosen or are entitled to a special taxation regime. The author substantiates the approach that special tax regimes should include not only the single tax, but also the legal regime of the City of Action. The author proves that it is inexpedient to include the procedural regime along with the general and special tax regimes into one classification series, and reveals the content of the latter.