| Article | Rule of the Human Right to Taxes: Philosophical and Methodological Issues of Comprehension and Reasoning |
|---|---|
| Authors | Havryliuk R. |
| Name of magazine | Legal journal «Law of Ukraine» (Ukrainian version) |
| Issue | 7 / 2015 |
| Pages | 84 - 95 |
| Annotation | With a view to paradigm approaches of post-Soviet neo-classical concepts of legal reality (the concept of legal reality as a «cobweb of mental states and legal senses» by S. Maksymov; temporal concept of legal reality by O. Stovba; communicative concept of legal reality by A. Poliakov; dialogical concept of legal reality by I. Chestnov) nature, essence and effect of external aspect of the principle of supremacy of human right to taxes are studied in the article. The issue of correlation between human right to taxes and public right to taxes can be resolved in different ways. According to the concept of legal reality by S. Maksymov, human right to taxes is not indigenous but rather acquired by means of a state. Other concepts of legal reality allow us to substantiate the supremacy of the human right to taxes without any reference to a state. |
| Keywords | supremacy of the human right to taxes, concept of legal reality as a cobweb of mental states and legal senses, temporal concept of legal reality, communicative concept of legal reality, dialogical concept of legal reality. |
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| Electronic version | Download |