Пробелы в исследованиях истории становления налоговой cистемы Украины: критический дискурс
Вантажиться...
Дата
2021
Назва журналу
Номер ISSN
Назва тому
Видавець
Kuznichenko, S., & Bokshorn, A. (2020). Gaps in studies of the history of formation of the tax system of Ukraine: critical discourse. Miscellanea Historico-Iuridica, 19(2), 199–216.
Анотація
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.
Опис
Ключові слова
Greek city-states, Black Sea Goths, white Croats, Khazar Khaganate, taxes, history of tax relations