ECONOMIC VIEWS OF IVAN FRANKO AND HIS CONTRIBUTION TO THE THEORY OF TAXES
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2016, Vol 21, Issue 7
Abstract
The article analyses the conceptual statements of researches of Ivan Franko in economic direction with the interpretation of some of them on formation of the tax system. Researched publications by Ivan Franko on the subject of taxes and social justice. We studied the results of scientist’s researches on the volume of tax payments and budget financing from the territorial point of view with criticizing the limited capacity of the Galician land. Revealed his grounds of the causes of the population impoverishment over the unreasonable tax system of Galicia. Proved an absolute compulsory of taxation system, which has led to a high level of social tension and problematic relationships between government and society. Indicated on the most relevant scientific works of Ivan Franko to be introduced in the modern financial-economic space of Ukraine.
Authors and Affiliations
A. A. Chynchyk, M. M. Holubka
Keywords
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