Legal Doctrine of Local Taxes in Ukraine
DOI:
https://doi.org/10.18662/eljpa/28Keywords:
tax law, local taxes, legal-tax doctrine, etatist legal-tax doctrine, anthropsociocultural approach.Abstract
The article is devoted to the research of the legal doctrine of local taxes in Ukraine. Developed the idea that the tax-legal doctrine in general and the legal doctrine of local taxes are the branches of legal doctrine. The article analyzes the reasons for the dominance and disadvantage of the etatist legal doctrine of local taxes in Ukraine. According to this doctrine, the tax is a person's duty and local taxes are an attribute of local governments. It has been established that the legal doctrine of local taxes in Ukraine is influenced by the legal culture and the level of legal consciousness of the society. Special attention is paid to the human-center legal doctrine of local taxes in Ukraine, that is the opposite of the etatist legal doctrine of local taxes. According to this doctrine local taxes are a means of ensuring the public welfare and interests of a certain community. These interests are providing by local government, that is an organization that consists of individuals who coordinate their actions in order to achieve common goals. It was investigated that local taxes have a higher level of poviding of citizens' interests compared to the state taxes. This statement is analyzed by the example of the property tax, consisting of a tax on immovable property, other than land plot, transport tax; land rent.
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