Principle of Universality and Equality in the Establishment of Tax Incentives: Peculiarities of Legal Implementation

The article elucidates the essence of the principle of universality and equality pertaining to the establishment of tax incentives, a fundamental tenet for the implementation of socially equitable taxation in any nation. Existing scientific literature presents varying perspectives on the realization of this principle in the context of tax incentives, often highlighting the inherent inequality arising from the provision of any preferential treatment, including financial advantages. In this regard, the authors attempt to characterize the features of this principle, taking into account scientific doctrine, modern legislation and materials of judicial practice. The analysis ultimately concludes that the principle of universality and equality concerning tax incentives retains significant relevance for both theoretical discourse and practical legal application. This relevance stems from the absence of discriminatory bias in tax relations when granting preferential treatment, provided that such treatment is administered under equal conditions within specific, defined participant groups.