Сутність та особливості процесу введення податково-правових норм у дію. Аналіз відмінностей в застосуванні принципу стабільності податкового законодавства між нормами, якими запроваджуються та вводяться в дію загальнодержавні та місцеві податки і збори.
Аннотация к работе
IEOIA NI?AAA ?4(94)’2014, ?anoeia 2 171
OAE 347.73
Iaaeaiei E. E., caiaoaa? eaoaa?e o?iainiaiai i?aaa IO aa??aaii? iiaaoeiai? neo?ae Oe?a?ie
Ii?aoie oaiii?aeuii? a?? iiaaoeiai-i?aaiaeo ii?i
Aine?a?aii nooi?nou oa iniaeeaino? i?ioano aaaaaiiy iiaaoeiai-i?aaiaeo ii?i o a??. Aeyaeaii ?eiieee oa oiiae aey i?aee??aiiy iiaeo iiaaoeiai-i?aaiaeo ii?i ai i?aaiaiai ?aaoe?aaiiy iiaaoeiaeo a?aiinei. A eiioaeno? aaaaaiiy o a?? iiaaoeiai-i?aaiaeo ii?i, ui cae??ie??ouny caeiiiaaa?eie aeoaie, ?icaeyiooi eiinoeooo?eiee (i?aeia?iee) oa caeiiiee (aeno?ai?aeia?iee) ii?yaie iaa?aiiy ?eiiino? caeiiaie Oe?a?ie. I?iaiae?ciaaii a?ai?iiino? a canoinoaaii? i?eioeio noaa?euiino? iiaaoeiaiai caeiiiaaanoaa i?? iiaaoeiai-i?aaiaeie ii?iaie, yeeie cai?iaaa?o?ouny oa aaiayouny a a?? caaaeuiiaa??aai? iiaaoee oa cai?e, oa iiaaoeiai-i?aaiaeie ii?iaie, ui noino?ouny aaaaaiiy a a?? i?noaaeo iiaaoe?a oa cai??a.
Enneaaiaaia nouiinou e iniaaiiinoe i?ioanna aaaaaiey iaeiaiai-i?aaiauo ii?i a aaenoaea. Auyaeaiu oaeoi?u e oneiaey aey iiaee??aiey iiauo iaeiaiai-i?aaiauo ii?i e i?aaiaiio ?aaoee?iaaie? iaeiaiauo ioiioaiee. A eiioaenoa aaaaaiey a aaenoaea iaeiaiai-i?aaiauo ii?i, cae?aieyaiuo caeiiiaaoaeuiuie aeoaie, ?anniio?aiu eiinoeoooeiiiue (i?aeia?iue) e caeiiiue (yeno?ai?aeia?iue) ii?yaie anooieaiey a neeo caeiiia Oe?aeiu. I?iaiaeece?iaaiu ?acee?ey a i?eiaiaiee i?eioeia noaaeeuiinoe iaeiaiaiai caeiiiaaoaeunoaa ia?ao iaeiaiai-i?aaiauie ii?iaie, eioi?uie cae?aiey?ony e aaiayony a aaenoaea iauaainoaa?noaaiiua iaeiae e nai?u, e iaeiaiai-i?aaiauie ii?iaie, eioi?uie aaiayony a aaenoaea ianoiua iaeiae e nai?u.The main conditions that are required for the tax law’s rules at the moment of their connection to the legal regulation of taxation have been detected. In the context of the enactment of the tax law’s rules, which are contained in legislative acts, the “constitutional” (ordinary) and the “legal” (extraordinary) methods of entry into force by the laws in Ukraine have been considered. The differences in the application of the tax legislation’s stability principle for the tax law’s rules that introduce national taxes and fees, and the tax law’s rules that introduce local taxes and fees have been analyzed. Keywords: tax law’s rule, the legal act of the tax legislation, adoption, enactment, the principle of stability of the tax legislation. Oae, a yeino? iai??? c neeaaiaeo iiaaoeiaiai caeiiiaaanoaa Oe?a?ie aecia?ouny ii?iaoeaii-i?aaia? aeoe, i?eeiyo? ia i?anoaa? oa ia aeeiiaiiy Iiaoeiaiai eiaaeno Oe?a?ie, Ieoiiai eiaaeno Oe?a?ie oa ?ioeo caeii?a c ieoaiu ieoii? ni?aae [5].