INFLUENCE OF PRINCIPLES OF TAX LEGISLATION ON BUSINESS MANAGEMENT IN UKRAINE

At present, the transformation processes in the tax-legal regulation should ensure not only the balancing of budgets through tax revenues, but also the establishment of fair conditions for doing business, taking into account the needs of economic development. In turn, the development of the economy requires the definition of unified and understandable, and most importantly the consistent rules of taxation and the prevention of the establishment of any discriminatory taxation conditions. Each state, at the level of national legislation, establishes the principles that are the starting baselines that must be embodied in each norm of the tax law. Principles are the defining category for the "taxation" indicator, which is an integral part of the Doing Business rating. Therefore, the impact of tax law principles on doing business in Ukraine is evident.In this regard, the study of the impact of tax law principles on an example of the principles of stability and non-discrimination is extremely relevant for business entities. They gain special significance in view of the fact that they guarantee the quality of the tax law, respect for the rights and interests of taxpayers. Therefore, the article proves that tax legislation should be high-quality, accessible and consistent with the rule of law, that is, to enable taxpayers to anticipate the consequences of their actions in practice. On the example of the Laws of Ukraine No. 1797-VIII of 21.12.2016 and No. 1989-VIII dated March 23, 2017, the importance of observance of the tax legislation as regards the stability of tax regulation, equality of taxpayers, and the balance of interests of individual taxpayers and society has been demonstrated in general. As a result, it has been proved that the attitude towards taxpayers should be the only one, and all changes to the law and order established by the Tax Code of Ukraine should be objective, reasonably grounded and aimed at achieving their legitimate aims. The discriminatory and unstable tax system results in violations of the rights and legitimate interests of economic entities and significant economic losses, and thus an obstacle to the proper conduct of business in Ukraine. As a result, it is proposed to foresee in the Tax Code of Ukraine the right of taxpayers not to apply norms that contravene the principles of tax legislation, as well as to establish an inexhaustible list of discriminatory features, to extend the principle of stability to all without exception of the norms of the Tax Code of Ukraine.