| Article | Principle of Proportionality and Tax Law: German Experience |
|---|---|
| Authors |
Totskyi B.
|
| Name of magazine | Journal «The Student Legal Journal» (Ukrainian language) |
| Issue | 2 / 2012 |
| Pages | 69 - 73 |
| Annotation | The Tax Code of Ukraine introduced new prospects for development of the tax law in Ukraine. Since the new legislation has been adopted, the new principles of regulation of these relationships should be applied. German experience is very useful in this context. Therefore, the German constitutional principle of proportionality plays an important role in the development of tax legislation and practice. |
| Keywords | principle of proportionality, the Tax Code of Ukraine, Constitutional Court of Germany, taxation. |
| References | |
| Electronic version | Download |