Havrylyuk R. Nature of Tax Law: anthropologicsociocultural approach.

The dissertation concerns the comprehensive investigation of the nature of tax law phenomenon on the basis of heuristic instrumentarium of the natural law doctrine by means of anthroposociocultural conception. There has been suggested and substantiated anthroposocio-cultural conception of tax law nature. There have been given detailed anthroposociocultural versions of society and state, reasons of emergence of primitive sociums of individuals and their law, origin of pre-state tax law, its nature and properties. There was particularly specified how substantial state had possessed human tax right, the role of Roman anthroposociocultural and redistributive upheavals in it, their critical distinction between the two.