TAX AND LEGAL PATERNALISM AS A FORM OF RESTRICTION OF THE RIGHTS AND FREEDOMS OF MAN AND CITIZEN
Journal Title: Науковий вісник Ужгородського національного університету. Серія: Право - Year 2016, Vol 38, Issue 2
Abstract
The article describes paternalism as a phenomes of legal reality and its implementation in the tax legal relations. Much attention is focused on the issue of the impact of paternalistic policy on the level of realization the rights and freedoms of man and citizen. The article reveals that paternalism is dangerous for the full realization of human rights and freedoms, and his purpose is to disguise, under the guise of promoting the welfare of citizens, the true goals of tax policy – the primary satisfy the interests of the state.
Authors and Affiliations
К. Ю. Тараненко
Keywords
Related Articles
- EP ID EP469616
- DOI -
- Views 66
- Downloads 0
BECOMING AND DEVELOPMENT OF UKRAINIAN LEGISLATION ABOUT MARINE LICENSING (1991–1999)
The article is devoted to the analysis of the national legislation about licensing of activities in the marine sphere. The attention is focused on the period of 1991–1999, when there was a legal regulation of licensing...
NORMATIVE AND LEGAL REGULATION OF THE ASSOCIATION OF TERRITORIAL COMMUNITIES IN UKRAINE: THE STATE AND DEVELOPMENT TRENDS
The article is devoted to the analysis of the current legislation in the sphere of association of territorial communities, as well as the prospects for its improvement. The effectiveness of the legislative base is reveal...
ONTOLOGICAL ISSUES OF THE TIME IN ADMINISTRATIVE LEGAL PROCEEDINGS
The article is devoted to the study of some fundamental issues related to the terms in administrative legal proceedings, in particular, regarding the definition of their concept, essence and meaning. The concept of terms...
BASIC APPROACHES TO THE CLASSIFICATION OF GROUNDS FOR THE FORCED TERMINATION OF PROPERTY RIGHTS TO LAND PLOTS
In the article the main approaches to the classification of grounds for the termination of property rights to land plots have been analyzed, as well as, in this connection, the inconsistency of the norms of certain legis...
OPERATIONAL UNITS IN THE SYSTEM OF SUBJECTS OF CRIMINAL PROCEDURE PROOF
In the article based on the analysis of scientific sources, the current provisions of the criminal procedure legislation of Ukraine highlighted issues determination of the procedure status operational units in the syste...