Пробелы в исследованиях истории становления налоговой системы Украины: критический дискурс

• Authors: Sergey Kuznichenko , Anastasiya Boksgorn

Title variants

EN

Gaps in studies of the history of formation of the tax system of Ukraine: critical discourse

Abstracts

EN

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.

Keywords

EN

Greek city-states; Black Sea Goths; white Croats; Khazar Khaganate; taxes; history of tax relations

• Publisher: Wydawnictwo Uniwersytetu w Białymstoku
• Journal: Miscellanea Historico-Iuridica
• Year: 2020
• Volume: 19
• Issue: 2
• Pages: 199-216

Contributors

author

Sergey Kuznichenko

• Odessa State University of Internal Affairs

• https://orcid.org/0000000192782756

author

Anastasiya Boksgorn

• Odessa State University of Internal Affairs

• https://orcid.org/0000000307871717

Identifiers

DOI

10.15290/mhi.2020.19.02.10

Biblioteka Nauki

1945332