Taranenko K. Tax-legal Paternalism of the Fiscal State (Under the Law of Ukraine).

The dissertation is devoted to the complex scientific research of the phenomenon of tax-legal paternalism of the fiscal state on the basis argumentative-discursive approach, 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 post-soviet tax-legal paternalism. There has been substantiated that tax-legal paternalism has a pronounced argumentative-discursive nature and exists only in the continuously fluid forms of tax-legal discourse of the fiscal state and its counterparties from the tax law – taxpayers. This study proves that argumentative-discursive approach is the most applicable scientific and methodological instrumentarium for research of the phenomenon of tax-legal paternalism. Argumentative-discursive approach makes it possible to consider the genuine sense of paternalism as a special way of relations between the state and taxpayers, refute the etatist interpretation of paternalism as the good and the method of the state’s guardianship of its citizens, and prove that paternalism is a means of manipulation of the fiscal state with taxpayers with the aim of realizing state interest in taxation.