The Notion of Tax-legal Culture
DOI:
https://doi.org/10.18662/eljpa/45Keywords:
Tax, tax-legal values, tax-legal sociocodes, tax-legal culture.Abstract
In the article the notion of tax-legal culture is analyzed from the worldoutlook and methodological positions of anthroposociocultural approach and application of the instruments of system analysis. The concept of system of financial law by P.Patsurkivskyy and the system of paradigm constants of financial law by R.Havrylyuk were extensively applied. With the help of them civilizational determination of the contents and the scope of the notion of tax-legal culture was grounded, the system nature of tax legal culture as a social phenomenon and its determination by respective sociocodes of the society as a self-regulating processual system of social cooperation of individuals. It is shown that tax culture is an unalienable part of the culture of the people at large, its character, psychological, behavioral patterns, which formed the people as a united whole. Special attention is drawn to the understanding of civilizational face of tax-legal culture of Ukrainians by different researchers, who applied not only different, but the opposite instrumentarium to the research of it. It is concluded that tax is one of the most unique phenomena of human civilization. Having emerged simultaneously with it, the tax has transformed into one of the key factors of the mankind evolution, has become the system core of special taxlegal culture. Tax-legal culture is ontologically embedded, mentally and officially envisaged system of special sociocodes as fundamental anthroposociocultural values that define the individuals and their societies’ behavior in relation to satisfying their public needs. Anthroposociocultural approach to the research of tax-legal culture on the basis of the instruments of system analysis and synthesis is relevant to the anthropocentric nature of tax-legal culture.References
. Bibler V.S. Na mezhi lohiky kul'tury. Knyha okremykh narysiv. Moskva: Rosiys?ke fenomenolohichne suspil?stvo; 1997.
. Ionin LT. Sotsiolohiya kul'tury. Moskva: LOGOS; 1998.
. Toynbee AJ. A study of History. Moscow: Progress; 1991.
. Flier A. Cultural Genesis. Moscow: RIK; 1995.
. Foucault M. The Order of Things: An Archaeology of the Human Sciences. London: Psychology Press; 2002.
. Havrylyuk R. A Antroposotsyokul'turnyy kod nalohovoho prava. Knyha 1. Ystoky nalohovoho prava. Chernovtsy: Chernovytskyy nats. un-t; 2014.
. Toynbee AJ. Civilization on Trial. Moscow: Progress; 1996.
. Patsurkivs'kyy PS. Paradyhmatychni determinanty zakonodavchykh vyznachen? (na prykladi finansovoho prava). Materialy mizhnarodnoho "Kruhloho stolu": Vyznachennya zakonodavstva: lohiko-hnoseolohichni ta praktychni problemy Chernivtsi, 2006 Ver 21-23. Nyzhniy Novhorod: Nyzhehorods?kyy naukovo-prykladnyy tsentr "Yurydychna tekhnika"; 2007.
. Havrylyuk RA. Evolyutsiya konstytutsiynykh vyznachen' podatku. Vyznachennya zakonodavstva: lohiko-hnoseolohichni ta praktychni problem, Chernivtsi, 2006 Ver 21-23. Nyzhniy Novhorod: Nyzhehorods'kyy naukovo-prykladnyy tsentr "Yurydychna tekhnika"; 2007. p. 726-46.
. Patsurkivs'kyy P, Savkina O. Podatkovo-pravova doktryna Ukrayiny: mizh Skilloyu etatyzmu i Kharybdoyu lyudyno tsentryzmu. Pravo Ukrayiny. 2017; 9: 192-204.
. Raritska V. Tax Sovereignty as a Fundamental Characteristic of Tax Law System. In: Mrkyvka P, editor. System of Financial Law: System of Tax Law: Conference Proceedings. 1st ed. Brno: Masaryk University, Faculty of Law; 2015. p. 345-361.
. Patsurkivskyy P. Post-Soviet Conceptions of the System of Financial Law: Philosophic-Methodological Analysis. In: Mrkyvka P, editor. System of Financial Law: System of Tax Law: Conference Proceedings. 1st ed. Brno: Masaryk University, Faculty of Law; 2015. p. 144-61.
. Havrylyuk R. System of Paradigm Constants of Financial Law of State as the Basis of its Philosophic-Methodological Unity System of Financial Law: In: Mrkyvka P, editor. System of Financial Law: System of Tax Law: Conference Proceedings. 1st ed. Brno: Masaryk University, Faculty of Law; 2015. p. 130-43.
. Khudyk A. Constitualization of public finances: Ukrainian model. In: Mrkyvka P, editor. System of Financial Law: System of Tax Law: Conference Proceedings. 1st ed. Brno: Masaryk University, Faculty of Law; 2015. p. 224-41.
. Etel L, Dowgler R, Grzegorz L, Poplawski M, Presnarowicz S. Prawo podatkowe. Warszawa: Wydawnictwo Difin S.A.; 2005.
. Drosu Şaguna D. Drept financiar public. Bucureşti: C.H. Beck; 2012.
. Gliga I. Drept Financiar. Bucureşti: Humanitas; 1998.
. Havrylyuk R. Vlastyvosti doderzhavnoho pererozpod'ilnoho (podatkovoho) prava lyudyny. Yurydychna Ukrayinab. 2014; 6: 36-43.
. Havrylyuk R. Neobkhidnist' i formy pozytyvatsiyi prava lyudyny na podatky. Yurydychna Ukrayina. 2014; 10: 38-45.
. Havrylyuk RO. Pryroda podatkovoho prava : antroposotsiokul'turnyy pidkhid. Chernivtsi: Chernivets'kyy nats. un-t; 2014.
. Hetmantsev D. Clash of Civilizations. 26 Mar 2016. Dzerkalo Tyzhnia. 2016 Mar 26; 257 (11).
. Huntington SP. The Clash of Civilizations and the Remaking of World Order. Gurgaon: Penguin Books India; 1997.
. Havrylyuk RA. Antroposotsiolohichnyy kod podatkovoho prava. Knyha 2. Konstanty podatkovoho prava. Chernivtsi: Chernivets'kyy natsional'nyy universytet; 2014.
. O'Connor J, McDermott I. The Art of Systems Thinking : Essential Skills for Creativity and Problem Solving. London: Thornsons Publishing Group Ltd.; 1997.
. Hetmantsev D. Tax. Not a Present to the State [accessed 2018 Apr 24]. Available from: https://dt.ua/business/podatok-ce-ne-podarunok-derzhavi-platnik-podatkiv-maye-pravo-na-masoviy-finansoviy-pozov-266622_.html.
. European Court of Human Rights. Case of Fedorenko v. Ukraine No. 25921/02. of 2006 Jun 01. [accessed 2018 Apr 24] Available from: http://hudoc.echr.coe.int/eng?i=001-75599.
. Verkhovna Rada of Ukraine. Tax Code of Ukraine of 2010 Dec 02. [accessed 2018 Apr 24]. Available from: http://zakon2.rada.gov.ua/laws/show/2755-17.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2018 Olena KHANDII
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication, with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work, with an acknowledgement of the works authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g. post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in European Journal of Law and Public Administration.
- Authors are permitted and encouraged to post their work online (e.g. in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as an earlier and greater citation of published work (See The Effect of Open Access).
EJLPA Journal has an Attribution-NonCommercial-NoDerivs
CC BY-NC-ND
