tHe PRIncIPLe oF staBILIty In taX LeGIsLatIon

Abstract

After the adoption of the Tax Code of Ukraine in 2010, many changes were made that were adopted
with violation of the fundamental principle of stability. Improving the tax system is one of the main tasks for the state.
The state needs to increase tax revenues, while there is a need to maintain favorable conditions for the taxpayer.
Implementation of the principle of stability with violation, leads to such negative consequences as the unequal application
of tax rules by taxpayers and state bodies, the instability of revenues to the tax budget.