Право на податок

The article examines the nature of the human right to taxes. Peculiarities and prospects of the normative fixation of the human right to taxes in the Constitution of Ukraine and the possibility of establishing specific legal guarantees of the subjects of these legal relations at the level of the Basic Law are analyzed. The purpose of the study is a comprehensive study of the human right to taxes, the possibility of its legal fixation, and an analysis of the mechanisms for protecting this right. The research materials are: 1) normative and legal support for regulating the right to tax; 2) works of domestic and foreign authors conducting scientific and practical research in the field of tax law. The following methods were used in the research process: philosophical, general scientific and special methods of scientific knowledge, including synthesis, analysis, induction, deduction, structural-functional method and others. The concept and essence of the human right to taxes, its meaning and main idea are characterized. The tax is considered as a phenomenon of a dual nature, which is not only the duty of the tax payer, but at the same time it is also his right as a member of civil society. A comparative analysis of the understanding of the legal category of tax from the point of view of both positivist and human-centered approaches was carried out. The question of the exchange of public goods between people is revealed. The relationship between the human right to taxes and the category of redistributive justice is determined. The list of the most common public human needs is given. In addition, the legal category public wealth is analyzed. The importance and necessity of conscientious payment of taxes in the conditions of martial law is emphasized. The peculiarities of the protection of the right to taxes are outlined through the prism of the analysis of the decisions of the ECtHR, the EU Court, the Constitutional Court of Ukraine and the Supreme Court. Mechanisms for protecting the rights of subjects of tax legal relations based on human-centered positions are analyzed. The advantages of this approach in terms of maintaining the balance of public and private interests of taxpayers and the state are emphasized. Based on these mechanisms, the possibility of overcoming the problem of tax evasion is outlined.