Concept and characters of tax and legal paternalism of the fiscal state
The article is devoted to the complex scientific research of the phenomenon of tax-legal paternalism of the fiscal state, investigation of the techniques and technologies of its creation and the practice of its implementation in the current circumstances, defining the general and the particular in the nature of Ukrainian tax-legal paternalism.
The bibliography of tax law studies of the fiscal state is as deep as the sources of tax-legal paternalism. However, there are sufficient grounds for claiming that the latter still needs special research with the help of his heuristic tools. At present, Ukraine has already developed a critical mass of scholars of finance lawyers to produce paradigmly new knowledge about tax-legal paternalism. There was also a fundamental factor in scientific innovation - the society aloud stated its need for the development and application of qualitatively new approaches to the construction of a tax system that would be consistent with the paradigmly new vectors of its development.
Paternalism is a system, principles and practice of state administration, built in accordance with the paradigm of total domination of the state and the passive subordination of the will of its subjects, afflicted with dependency. Paternalism of the fiscal state as an all-inclusive phenomenon and its tax-legal paternalism relate to each other as generic and species phenomena and corresponding categories.
The study defines the notion of tax-legal paternalism and justifies the need to recognize it as a new separate category of financial law studies. There is a principal difference between the scientific category of “tax-legal paternalism” and the majority of other categories of financial law studies. If the vast majority of other categories of financial law studies are etymologically rooted in positive financial law of the fiscal state, legitimized by the positivist approach to apprehension of law, the category of “tax-legal paternalism” is rooted in discursive tax-legal practices, ideology and culture of the fiscal state,
and its legitimation enabled the application of the basic argumentative-discursive approach to apprehension of law.
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