| Article | Scientific Grounding the Anthroposociocultural Nature of Taxes and Tax Law |
|---|---|
| Authors | Havryliuk R. |
| Name of magazine | Legal journal «Law of Ukraine» (Ukrainian version) |
| Issue | 10 / 2014 |
| Pages | 209 - 219 |
| Annotation | The article grounds that in the last third of the XIXth century European scholars C. Menger, W. S. Jevons and L. Walras started and A. Marshall, J. Clark and V. Pareto continued and completed marginal revolution. One of the most fundamental consequences of this revolution was discovery of anthroposociocultural nature of taxes and tax law. The most specific characteristics of marginalism as a doctrine (according to its own terminology) are subjective psychological approach to analysis of social economic processes and phenomena (in modern economics and jurisprudence it corresponds to the concept of humanocentrism); studying and interpreting the course of certain events on the basis of subjective assessment of individuals participating therein; transformation of political economy into behavioural science that studies inclinations, wishes, needs, interests and expectations of participants of financial economic relations. |
| Keywords | anthropocultural nature of tax, anthroposociocultural nature of tax law, marginalism, subjective theory of value, marginal utility. |
| References | |
| Electronic version | Download |