THE PRINCIPLE OF STABILITY IS AN OBSTACLE TO ENSURING THE BALANCE OF BUDGET REVENUES

Abstract

The article analyzed some provisions of the Law of Ukraine “On Amendments to the Tax Code of Ukraine and Other Legislative Acts of Ukraine to Ensure Balanced Budget Revenues” adopted by the Verkhovna Rada of Ukraine on November 30, 2021, better known among scholars and legal practitioners as Draft Law № 5600, were analyzed as subject to compliance with the stability principle of tax legislation. The effect of the stability principle, which is expressed in the fact that any new taxes and fees, rates in laws and regulations come into force not earlier than six months before the new budget period in which the new taxes and fees adopted. Principle aimed at ensuring stability for taxpayers by giving them a reasonable opportunity to streamline their financial and economic activities taking into account the expected tax burden. Based on the provisions of the Constitution of Ukraine, the rule of law principle implies the obligation to comply with all rules of law, objectified in different legal acts, which is ensured by the presence of appropriate consequences in case of non-compliance. Failure to comply with stability principle of tax legislation has the consequence of non-entry into force of amendments to the Tax Code of Ukraine. However, according to the analysis of amendments to the Tax Code of Ukraine, violation of stability principle of tax legislation is a constant practice that leads to tax disputes, lack of a unified approach to the obligation of taxpayers to make appropriate changes in violation of this principle, and unreasonable loading of administrative courts. Case law approach of the Supreme Court and the Administrative Court of Cassation within the Supreme Court were analyzed, refusal from which may have unpredictable consequences. Possible ways to resolve the situation are considered and scientifically substantiated, a variant of harmonization of the adopted Bill № 5600 with the provisions of the Tax Code of Ukraine and the Budget Code of Ukraine is proposed, and a forecast of possible judicial protection by taxpayers in the studied relations is made.