Nosikov D. The fiscal function of the modern state: theoretical-legalaspect

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0416U005181

Thesis Registration Form

0416U005181.pdf

Applicant for

Specialization

  • 12.00.01 - Теорія та історія держави і права; історія політичних і правових вчень

29-06-2016

Specialized Academic Board

Д 64.700.02

Kharkiv National University of Internal Affairs

Essay

The thesis is devoted to clarifythe nature and contentof fiscalfunctions of the state. Determined thatfiscal functionis an integralpart of the economicfunctions of the stateand consists of threesub-functions: tax, customs andthe budget-penalty. Grounded conclusion that the tax and fiscal system is an essential element of economic relations in society since the origin of the state. Accordingly, the fiscal function of the state is its immanent feature at all stages of historical development. The development and change functions and forms of state naturally accompanied by changes in the fiscal system.

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Files

Dis.doc

aref.doc

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