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 68
- Downloads 0
FUNCTIONS OF EXCISE TAX
In this article the author reveals the contens of the main functions of the excise tax, such as fiscal, regulatory and distri- bution functions. The author examines the specific regulatory and distribution functions. Th...
THE AGREEMENT ON LEGAL AID AS A FORM OF APPLICATION OF THE CONSTITUTIONAL RIGHT FOR PROFESSIONAL LEGAL AID
The article describes academic and practical issues regarding the agreement on legal aid. The author conducted research within international law and national legislation regarding to this issue. In addition, it was also...
TYPES OF FINANCIAL AND ADMINISTRATIVE RELATIONS
The article highlights types of the financial and administrative relationsbased on seven criteria. The article proves that the system of financial and administrative relations consists of two planes, supranational and n...
GUARANTEED BY THE CONSTITUTION OF UKRAINE THE RIGHT OF PERSON FOR PROTECTION OF HEALTH IN THE CONTEXT OF MODERN MEDICAL REFORM
The article is devoted to the issue of the implementation of medical reform in Ukraine in the context of preserving the right of a person to health protection guaranteed by the Constitution of Ukraine. The main direction...
THE SUBMISSION OF THE NECESSITY OF INTRODUCING THE CONCEPT OF “LEGAL REGIME” TO THE SCIENCE OF LABOR LAW
The article substantiated the expediency of the legal regime conceptualization in the labour law of Ukraine. The legal regime properties are being determined, which allow to prove the necessity of this concept implementa...