Implementing the principle of justice in the tax law of the Donetsk People’s Republic
Journal: Vestnik of Institute of Economic Research (Vol.18, No. 2)Publication Date: 2020-06-01
Abstract
The article is devoted to the problem of determining the category of justice in the science of tax law and the legislative implementation of the principle of justice in the tax law of the Donetsk People's Republic (DPR). The article conducted a legal discourse on the relationship between justice and law in general, and on the importance of justice in the regulation of public relations law to establish, introduce and levy taxes on state revenues. The economic, legal and applied aspects of the manifestation of the principle of justice in tax law are highlighted. Certain aspects of the expression of the principle of justice in constitutional norms are determined, as well as its normative consolidation in the tax legislation of the DPR.
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