| Article | Nature of Tax Rights of Man |
|---|---|
| Authors | Havryliuk R. |
| Name of magazine | Legal journal «Law of Ukraine» (Ukrainian version) |
| Issue | 4 / 2014 |
| Pages | 174 - 183 |
| Annotation | Tax right of man is a production of his public («truly human» in terminology by A. Maslow) needs. Consequently, it belongs to fundamental rights of man and is liable to a corresponding defense on the part of the state. Tax right of man should be comprehended as the possibility of a human to satisfy in the easiest and the most completed way his own public (the same as other individuals’) needs due to cooperation (unity) of his attempts with the ones of all other people having the same public needs ensured to every person by the respective charges of other people and balanced with their public needs to obtain public welfare. That is why tax right of man along with the definition of it as a redistributive one, can be called the right of cooperation of human possibilities to satisfy their public needs. |
| Keywords | tax right of man, public needs of man, redistributive social relations, tax-public welfare, theory of subjective marginal value. |
| References | |
| Electronic version | Download |