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
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