Показати скорочений опис матеріалу
Category of Equity in the Context of the Luxury Tax Implementation// European Journal of Law and Public Administration
| dc.contributor.author | Krainii, Pavlo | |
| dc.date.accessioned | 2021-11-16T09:12:29Z | |
| dc.date.available | 2021-11-16T09:12:29Z | |
| dc.date.issued | 2019 | |
| dc.identifier.citation | 1 Bahrii O.O. The mechanism of taxation of real estate in Ukraine: shortcomings of the current Tax Code and ways of its improvement / О.О. Bahrii // Formation of market relations in Ukraine. -2011. No. 11.- P. 33. (Bahrii O.O. Mekhanizm opodatkuvannya nerukhomoho ma v v Ukraini: nedoliky diiuchoho Podatkovoho kod it shliakhy yoho udoskonalennia / O.O. Bahrii // Formuvannia rynkovykh vidnosyn v Ukraini. -2011.- № 11.- P. 33.) 2 Lobach O.M. Problems of legal regulation of immovable property tax different from land plot (on the example of certain elements of the tax). Scientific notes of NaUKMA. Law Sciences. 2015; T. 168 .: p. 124-130. (Lobach O.M. Problemy pravovohoh rushuvoheniya podatku na nerukhome maino, vidminne vid zemelnoi dilianky (na prykladi okremykh elementiv podatku). Naukovi zapysky NaUKMA. Yurydychni nauky. 2015; T. 168: S. 124-130.) 3 Nesterenko A.S. Property tax - transport tax as the basis for the functioning of local budgets in Ukraine. / A.S. Nesterenko // Electronic scientific publication "Legal scientific electronic journal" - 2015.- № 5, - P.150. (Nesterenko A.S. Mainovyi podatok - transportnyi podatok, yak osnova funktsionuvannia mistsevykh biudzhetiv v Ukraini. / A.S. Nesterenko // Elektronne naukove vydannaja "Iurydychnyi naukovyi elektronnyi zhurnal" - 2015.- № 5, - S.150.) 4 Progressive and regressive taxation. Electronic resource. - Access mode: http://dictionaryofeconomics. com/ (Progressive and regressive taxation. Elektronnyi resurs. – Rezhym dostupu: http://dictionaryofeconomics. com/) 5 Classics in the Theory of Public Finance / Ed. by R. A. Musgrave, A. T. Peacock. – London: Macmillan; New York: St Martin’s Press, 1967. – P. 67. 6 Pyhu A. Economic Welfare Theory / Arthur Pigou. - T. II: Tr. from English - Moscow: Progress, 1985. - P. 335. (Pyhu A. Ekonomycheskaia teoryia blahosostoianyia / Artur Pyhu. – T. II: Per. s anhl. – M.: Prohress, 1985. – S. 335.) 7 Tur M. H. The idea of justice: implications of legitimation //// Philosophical thought. - 2005. - №4. - P. 33. (Tur M.H. Ideia spravedlyvosti: implikatsii lehitymatsii //// Filosofska dumka. – 2005. – №4. – S. 33.) 8 Batyev L.V. Law and Justice in Plato's Philosophy [Electronic resource] / L.V. Batyev // Jurisprudence. - 2005. - № 5. - p. 164–174. - Access mode: http://law.edu.ru/article/article.asp?articleID=1218723. (Batyev L. V. Zakon y spravedlyvost v fylosofyy Platona [Эlektronnыi resurs] / L. V. Batyev // Pravovedenye. – 2005. – № 5. – S. 164–174. – Rezhym dostupa: http://law.edu.ru/article/article.asp?articleID=1218723.) 9 Aristotle. Nicomachean ethics / Aristotle // Works: in 4 volumes. [Trans. from ancient Greek.]; total ed. A.Y. Dovatur. - M.: Thought, 1983. - V. 4 P.84. (Arystotel. Nykomakhova эtyka / Arystotel // Sochynenyia: v 4-kh t.[Per. s drevnehrech.]; obshch. red. A. Y. Dovatura. – M. : Mysl, 1983. – T. 4 S.84.) 10 Rawls J. A Theory of Justice / John Rawls. – Cambridge (Mass.): Harvard University Press,1971. – P. 303. 11 Rothbard, M. Power and Market: State and Economy / Murray Rothbard; Tr. from English S. Pinsker, ed. Hr. Sapov. - Chelyabinsk: Socium, 2010. - p. 206. (Rothbard M. Vlast y rynok: hosudarstvo y ekonomyka / Miurrei Rotbard; Per. s anhl.B. S. Pinskera pod red. Hr. Sapova. – Cheliabynsk: Sotsyum, 2010. – S. 206.) 12 Havryliuk R. Causality in a substitute right: anthropological and sociological pidd / R. Havryliuk // Ukrainian Law. - 2012. - № 9. - p. 342. (Havryliuk R. Prychynnist u podatkovomu pravi: antropolohichno-sotsiolohichnyi pidkhid / R.Havryliuk // Pravo Ukrainy. – 2012. – № 9. – S. 342.) 13 Lymer A. The international taxation system / A. Lymer, J. Hasseldine. - Boston: Kluwer Academic Publishers, 2002. - XIII. – Р.209. 14 Naidenko O. Ie. Tax on luxury (wealth): foreign experience and prospects of implementation in Ukraine. / O. Ie. Naidenko // Global and national problems of the economy - 2015.-№4 - P.719. (Naidenko O. Ie. Podatok na rozkish (bahatstvo): zarubizhnyi dosvid ta perspektyvy vprovadzhennia v Ukraini. / O. Ie. Naidenko // Hlobalni i natsionalni proble¬my ekonomiky- 2015.-№4 - S.719.) 15 On Amendments to the Tax Code of Ukraine and Certain Legislative Acts of Ukraine on Tax Reform: Law of Ukraine dated December 28, 2014 p. // Bulletin of the Verkhovna Rada of Ukraine. - 2015. - No. 7-8.- P. 55 (Pro vnesennia zmin do Podatkovoho kodeksu Ukrainy ta deiakykh zakonodavchykh aktiv Ukrainy shchodo podatkovoi reformy : Zakon Ukrainy vid 28.12.2014 p. // Vidom. Verkhov. Rady Ukrainy. - 2015. - № 7-8.- St. 55.) 16 Babin I. Lyudmila Vakaryuk The tax on immovable property, different from the land plot: theory and practice of application // European Journal of Law and Public Administration.- 2018, Volume 5, Issue 1, p.6. 17 The Tax Code of Ukraine dated 02.12.2010. № 2755-VI - [Electronic resource]. - Access mode: http://zakon1.rada.gov.ua/signal/f2755ah.doc (Podatkovyi kodeks Ukrainy vid 02.12.2010r. № 2755-VI - [Elektronnyi resurs]. - Rezhym dostupu : http://zakon1.rada.gov.ua/signal/f2755ah.doc) | uk_UA |
| dc.identifier.uri | https://archer.chnu.edu.ua/xmlui/handle/123456789/1065 | |
| dc.description.abstract | The luxury tax is one of the most discussed taxes to make possible the introduction of a policy of social equity, which is extremely relevant and in demand. It is worth noting that the category of "equity" is certainly a basic category, which plays a significant role in the formation of the concept within which such a tax policy is implemented. Despite its comprehensive significance, the concept of equity is an important social ideal that helps to realize the luxury tax. One way or another, throughout history and within various forms of state, government and political systems, there have been implemented luxury taxes. Although not every time, the concept of "equity" played a decisive role in such a process. However, in the XXI century, it is impossible to imagine the necessity ofintroducing a luxury tax was accompanied by any other concept than the ideal of "equity". | uk_UA |
| dc.description.sponsorship | публічного права | uk_UA |
| dc.language.iso | en | uk_UA |
| dc.publisher | Lumen Publishing Houseon | uk_UA |
| dc.subject | Research Subject Categories::LAW/JURISPRUDENCE | uk_UA |
| dc.title | Category of Equity in the Context of the Luxury Tax Implementation// European Journal of Law and Public Administration | uk_UA |
| dc.type | Article | uk_UA |
Долучені файли
Даний матеріал зустрічається у наступних фондах
-
Наукові праці
Наукові публікації співробітників факультету