- Tytuł:
-
Пробелы в исследованиях истории становления налоговой системы Украины: критический дискурс
Gaps in studies of the history of formation of the tax system of Ukraine: critical discourse - Autorzy:
-
Kuznichenko, Sergey
Boksgorn, Anastasiya - Powiązania:
- https://bibliotekanauki.pl/articles/1945332.pdf
- Data publikacji:
- 2021-04-01
- Wydawca:
- Uniwersytet w Białymstoku. Wydawnictwo Uniwersytetu w Białymstoku
- Tematy:
-
Greek city-states
Black Sea Goths
white Croats
Khazar Khaganate
taxes
history of tax relations - Opis:
- The article deals with the analysis of the researches of some stages in the history of the formation of the tax system of modern Ukraine: the antique period of the Greek policies on the Northern Black Sea coast (VII-I centuries BC), the period of the early Middle Ages – the times of kingdoms in Central and Eastern Europe (III-IV centuries), proto-states of the White Croats (VI-IX centuries) and the times of the Khazar Khaganate (VII-X centuries). As a result of the analysis, it has been determined that the researchers of the history of tax law of Ukraine in the majority avoid the study of tax law institutions that were present in the fiscal relations of these periods. This causes gaps in the historical and legal science regarding the study of this issue, makes it impossible to assess the effectiveness of ancient tax systems, as well as to form a complete reliable picture of the genesis of tax law in modern Ukraine. The purpose of this article is to identify unexplored issues related to the history of the formation and development of the tax system in Ukraine, to identify perspective areas of scientific research in this part of historical and legal science.
- Źródło:
-
Miscellanea Historico-Iuridica; 2020, 19, 2; 199-216
1732-9132
2719-9991 - Pojawia się w:
- Miscellanea Historico-Iuridica
- Dostawca treści:
- Biblioteka Nauki
Artykuł