|Article title||The Modern World. A New Look at the Legitimacy of Public Finance|
|Name of magazine||Legal journal «Law of Ukraine» (Ukrainian version)|
These days, the institute of national state is undergoing a crisis. In the context of a polysubjective world order, the state is no longer the only and major source of power. Modern legal systems are supplemented by new norms contained in sources of law which were not typical for them earlier. These norms are sanctioned by the state indirectly or not sanctioned by it at all. The purpose of the article is to research into the concept of legitimacy of a modern state in the context of financial relations at the international as well as at the national levels against the background of the crisis currently faced by the institution of modern national state-building, and to establish the source of legitimacy of legal norms other than the state. The author analyzes the issue of legitimacy of legal norms in connection with the principles of law and the rule-making activity at the national, international and supranational judicial levels. The author specifically focuses on the mechanisms of ensuring the legitimacy of financial and legal norms at the national level in the context of the possibility of a citizen to appeal against any decision made by the state within the financial domain. Based on a brief historical review of the era of establishment of the Modern Age states as compared with the present-day status of the state as an institution, the author reaches the conclusion that the traditional state has transformed into a new entity, and also determines its characteristics and contents in terms of tax relations. As a summary it is stated that the norms governing social relations which do not ensue from the state can also be legal norms but only if they comply with the generally accepted principles of law, and in this case the authorization by the state is not a prerequisite for their validity or binding nature. The principles of international tax law are the regulators determining the behavior of the state as well as other entities. From this perspective, the rule-making activity of supranational judicial institutions is taking on a new role. The author comes to the conclusion that decisions made by such courts should be recognized as sources of law, as this will allow avoiding disputes about the use of precedents and will provide national courts with greater opportunities.
|Keywords||legitimacy; legality; tax; the state|
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