LEGAL PRINCIPLES OF COMBATING CORRUPTION IN THE FIELD OF TAXATION AND THE PLACE OF ADMINISTRATIVE AND LEGAL NORMS AMONG THEM

Abstract

The article emphasizes that the legislative basis for combating corruption in
the field of taxation is formed at the level of the Constitution of Ukraine, the Tax
Code of Ukraine and the Law of Ukraine "On Prevention of Corruption". However,
the mere presence of the provisions of regulatory legal acts is not enough - their effective application requires independent and transparent implementation
mechanisms.
It is established that the importance of legal principles lies in the fact that
they ensure the unity and consistency of legal regulation, contribute to stability in
the state and determine guidelines for law-making, law-enforcement and judicial
activities. Thanks to legal principles, conditions are created for the proper
functioning of a legal state, in which human rights and freedoms are an integral
part of the legislative system. They also serve as the basis for the legal protection
of the interests of citizens, the development of democratic institutions and the
strengthening of law and order in society. The emphasis is placed on the fact that
legal principles are not static, they are constantly evolving, reflecting changes in
society, the economy and international relations.
It was found that administrative and legal norms occupy an important place
among the legal principles of combating corruption in the field of taxation in
Ukraine. They determine the basis of interaction between state authorities, in
particular tax authorities, and taxpayers, creating a legal basis for monitoring
compliance with tax legislation and preventing corruption in this area. It was
emphasized that administrative and legal norms contribute to the prevention of
corruption by establishing clear and transparent procedures for collecting,
verifying and administering taxes. This reduces the possibility of abuse by both
state authorities and taxpayers.