Принципы обеспечения прав граждан Украины в налоговой сфере в условиях построения правового государства

The concept of constitutional and social state based on the provisions of Ukraine Constitution is studied. The guaranteed citizens' rights exercising is considered as the main indicator of forming such type of state. The necessity to establish and exercise principles of ensuring citizens' rights in the taxation area is proved. The correlation between legal principles and the state is that the principles, properly reflecting the reality, create conditions for developing legal and social statehood. To define the principles in the tax area the author investigates their interpretations in related areas: politics, economics, state management. Due to their objective and subjective nature the principles should not be regarded as regularities only. The author proves that principles of ensuring citizens' rights in the tax area have general, sometimes abstract nature. They do not establish definite demands (like laws and obligations) and fix only general social and legal grounds of the state's activity and the activity of its institutions which guarantee citizens' rights in the tax area. These principles guide the state to create conditions to implement citizens' rights in the tax area. Various approaches of interpreting legal principles are given and analyzed. The author defines principles of ensuring citizens' rights in the tax area as studied and proved regularities, determined by the development peculiarities of political, economic, legal, social, cultural and other areas of life, which are the basis of organizing and functioning of the mechanisms of ensuring citizens' rights in the tax area being the main requirements defining its purpose.