Article title Reality of Human Right to Taxes, Its Concept and Nature
Name of magazine Legal journal «Law of Ukraine» (Ukrainian version)
Issue 11/2014
Сторінки [178-189]
Annotation The article on the basis of philosophical and methodological standpoints of anthroposociocultural approach and its paradigm of transcendental exchange between people justifies the reality of human right to taxes. It is proved to be defined as reciprocity of claims and obligations of persons to mutual exchange of their resources to secure their own public needs. In other words it is not the human right to the part of financial resources which come from taxpayers to specific public funds but the right to relevant acts in response to the part of others which were already exercised by the primary taxpayer. That is non-acquired (natural) right of a person to cooperation of mutual resources for satisfying his/her own public needs mutual with others. Without changing his/her own nature a person cannot deny his/her right to taxes. This right is characterized by procedural and quantum nature.
Keywords anthroposociocultural cognitive approach, human right to taxes, public needs, nature of human right to taxes, «weak» argumentation of reality of human right to taxes, «strong» argumentation of reality of human right to taxes.