PRINCIPLE OF PHYSICAL ACCELERATION AS A REALIZATION FOR THE PROVISION OF THE LAW IN FINANCIAL AND LEGAL REGULATIONS
Journal Title: Право і суспільство - Year 2017, Vol 4, Issue 2
Abstract
The article is devoted to analysis of the relationship between the principles of the rule of law and fiscal adequacy. The peculiarities and correlation between the rule of law principle and the principle of fiscal adequacy in legal regulation of taxation are revealed. The role of the principle of fiscal adequacy as a means of implementation of the rule of law principle in tax relations is disclosed, the prerequisites for establishing a balance between public and legitimate private interests of subjects of public financial activity are substantiated.
Authors and Affiliations
О. А. ЧОРНИЙ
Keywords
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