Поняття та ознаки податково-правового патерналiзму фiскальної держави
Анотація
У статті здійснено комплексне вивчення феномена податково-правового патерналізму фіскальної держави. Особливу увагу приділено розкриттю поняття податково-правового патерналізму та з’ясуванню його місця в категорійно-понятійному апараті науки фінансового права. Ґрунтовно вивчено ознаки податково-правового патерналізму фіскальної держави.
Посилання
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