Article title Causality in Tax Law: Anthropological and sociological Approach
Name of magazine Legal journal «Law of Ukraine» (Ukrainian version)
Issue 9/2012
Сторінки [340-349]
Annotation From positions of an anthropological-sociological approach the article reveals theoretical-methodological insolvency of the etatistic doctrine of causality in tax law; it explains the origins of anthropological-sociological comprehension of causality in tax law on the basis of taking into account the dualistic nature of the individual and his needs. The definition of tax law is given from the positions of an anthropological-sociological approach.
Keywords causality, tax law, etatistic approach, public needs, anthropological-sociological approach.