The legal impact of budgetary and tax relations on absolute proprietary relations
Journal Title: Актуальні проблеми держави і права - Year 2017, Vol 78, Issue
Abstract
The article is devoted to the investigation of the mechanism of interaction between tax-budgetary and absolute proprietary relations. This research shows that the current legislation of Ukraine recognizes non- cash money as an object of an ownership right and other rights in rem. The legal delimitation of rights in personam and rights in rem to budgetary funds is carried out. The concept of the legal impact of budgetary and tax relations on absolute civil relations has been formulated.
Authors and Affiliations
С. В. Очкуренко
Keywords
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