| Article | Constitutional Values Transmission on Branch of Law Level (Example of Finance Law Level) |
|---|---|
| Authors |
Pohrebniak S.
|
| Name of magazine | Scientific journal «Philosophy of Law and General Theory of Law» (Ukrainian language) |
| Issue | 2 / 2013 |
| Pages | 306 - 319 |
| Annotation | In this article the mechanism of constitutional values transmission on branch of law level is considered by example implementation in finance law the general principles of law — good faith and reasonableness. The taxpayer's fairness is analyzed as the finance law institute that is based on international experience, domestic law and case-law and uses the values of good faith and reasonableness, and also the related doctrines. |
| Keywords | constitutional values, financial law, general principles of law, good faith, reasonableness, taxpayer's fairness, business purpose doctrine. |
| References | |
| Electronic version | Download |