The nature of tax legal paternalism through the prism of the nonclassical approach to legal knowledge.
Journal Title: Прикарпатський юридичний вісник - Year 2017, Vol 1, Issue
Abstract
The article explores the emergence of the etatist doctrine of tax law and paternalism as properties of the etat- ist doctrine of tax law as a result of applying classical scientific standards to the knowledge of the tax and legal reality. The article reveals that paternalism is a "parent" concern of the state about its citizens. The article proves that the true nature of paternalism can be investigated only from the point of view of nonclassical standards of scientific character.
Authors and Affiliations
К. Ю. Тараненко
Keywords
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