Legitimate material principles of tax law.
Journal Title: Прикарпатський юридичний вісник - Year 2017, Vol 6, Issue 1
Abstract
In the article the normative material principles of tax law are investigated. The content of such a concept as “material principles of law” is determined. In order to achieve doctrinal goals in the aspect of giving a charac- teristic to such a concept as “material principles of law”, a category such as “statics” was used. The author of the article carried out the differentiation of such concepts as “material principle of law” and “material norm of law”. It is noted that among the principles of tax law also distinguish principles of material nature.
Authors and Affiliations
Р. Г. Браславський
Keywords
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