Taxes and human rights: how to ensure a balance between the state and the payer

Abstract

The article reveals in detail the connection between taxation and human rights in Ukraine, with an emphasis on the balance of interests of the state and taxpayers in the conditions of martial law, introduced in accordance with Presidential Decree No. 64/2022 of February 24, 2022. The constitutional principles are analyzed in accordance with Art. 67 of the Constitution of Ukraine (hereinafter - KU), the principles of tax law, as well as international standards used in the study, namely: Art. 8 of the European Convention on Human Rights. The tax-legal compromise is discussed as a mechanism for regulating taxes between public, social and private interests, by strengthening tax assessment to ensure defense capability, for example: increasing the military levy to 5% from January 1, 2025, resuming inspections for individual entrepreneurs, digitalization and electronic audit in accordance with Laws No. 4113-IX and No. 4536-IX. The risks of rights violations (e.g., the case of Intersplav v. Ukraine, ECHR), proportionality of state intervention, and the need for transparency are highlighted. The conclusions emphasize the need for balance for social stability, with prospects for further research into the impact of reforms on human rights, comparative analysis with countries in conflict, and the role of digitalization in anti-corruption.