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Conscientious behavior of the taxpayer: declarative principle or imperative duty?

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Taxpayers often exploit their rights, showing bad faith in minimizing tax liabilities despite legal loopholes.
The absence of clear definitions and criteria for bad faith behavior in the Tax Code of Ukraine leads to legal uncertainty.
Proposed changes include defining taxpayer duties to enhance compliance and safeguard public interests.
Establishing a principle of presumption of good faith behavior could help balance taxpayer rights with legal obligations.

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This analysis reveals the complexities of bad faith behavior in tax liability management, suggesting reforms in tax law.

Yaroslav Hretsa (2025) studied this question.

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