Understanding the principle of legality of the tax law of Ukraine in the minds of the military state

The article analyzes the concept of the principle of legality in Ukrainian tax law under martial law from the cognitive perspectives of anthropo-socio-cultural and systemic approaches. As a result of researching this issue, the author concludes that the taxation system, taxes, and fees are established exclusively by the laws of Ukraine. The principle of legality in Ukrainian tax law consists of its constant (unchangeable) part and exceptions for emergency states. The constant component of this principle provides for: 1) ensuring the compliance of tax legislation with the Constitution of Ukraine; 2) guaranteeing the supremacy of Parliament in adopting tax laws; 3) adherence to proper legislative procedures by lawmakers; 4) strict observance by the state of obligations undertaken under international law (in particular, those related to Ukraine's accession to the European Union); 5) compliance by public authorities with adopted legislative requirements in the field of taxation. This part of the principle of legality in Ukrainian tax law has not fundamentally changed under martial law. At the same time, exceptions have emerged in Ukrainian tax law under martial law, which temporarily exempted some taxpayers from fulfilling their tax obligations to the state due to force majeure circumstances (inability to fulfill their fiscal duty to the state through no fault of their own); liberalization of the country's tax legislation; expansion of powers in the field of taxation for executive authorities. However, these innovations have not changed the nature of tax legislation and its purpose — ensuring a balance between the public interest of society and the private interest of taxpayers in the field of tax legal relations, but rather emphasized the need to guarantee the real security of taxpayers, citizens of Ukraine and the state, their fundamental rights to life, human dignity, and personal freedom.