The role of the principle of fiscal adequacy in ensuring a balance of interests of subjects in tax relations
Journal Title: Прикарпатський юридичний вісник - Year 2017, Vol 2, Issue
Abstract
The article is devoted to analysis of the role of the principle of fiscal adequacy in ensuring a balance between public and private interests in tax relations. The peculiarities of interaction between the basic principles of tax regulation are revealed, and participation of the principle of fiscal adequacy in formation of tax characteristics as a legal category is substantiated. The principle of fiscal adequacy is highlighted as an essential element in establishing a balance between public and private interests in taxation.
Authors and Affiliations
О. А. Чорний
Keywords
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