Constitutionalization Of Tax Law: The Ukrainian Model

The article shows that during the evolution of human civilization, two opposite types of approaches for understanding taxes and the tax law were developed, and the nature of their constitutionalization. An incomparably widespread positivist approach comes from the fact that the tax and the tax law are attributes of the state. This cognitive tradition, under the constitutionalization of the tax law, understands positivation at the highest possible normative level of the constitutional duty of each to pay established taxes legally. The opposite - anthropo-sociocultural - approach for understanding the nature of the tax law comes that the reason for its existence is the public needs of individuals, and therefore it arose and developed as a human right. The necessity of its constitutionalization, in this approach, is due to the fact that, in accordance with the key idea of the constitution, its true nature is human rights - this is the main part of the constitution, its bearing structure. The constitutionalization of human right to taxes means giving it the highest - constitutional-legal - regime of protection, since it belongs to the most important - constitutional - social values. Anthropo-sociocultural approach has been chosen as a methodological basis for the study of the Ukrainian model of the constitutionalization of the tax law. It is a set of such heuristic tools, through which the tax law is studied as an attributive man-dimensional phenomenon of the philosophical and methodological positions of man as the sole creator of society and its full subject through the sociocod of public needs, determined by the appropriate type of culture. The specific tasks of this article are to analyze the legal structure of the Ukrainian model of the constitutionalization of the tax law and to find out its general features and national peculiarities. It is grounded that the constitutionalization of tax law in Ukraine is marked as common, for all states, approaches for this phenomenon, as well as national peculiarities. The most important general feature of the Ukrainian model of the constitutionalization of the tax law is that its constitutional and legal structure is determined by the solidarity nature of this right, although the Constitution does not contain direct indications on this. The most important feature of the Ukrainian model of the constitutionalization of the tax law is its fixation with the help of a shortened legal relationship as a general obligation of all individuals and legal entities. In the context of the concrete historical reality that has developed in Ukraine today, this is the most optimal legal model for the constitutionalization of the tax law.