The monograph reveals the concepts and institutions of moral and ethical taxation, the roots of which in Western countries date back at least two millennia, originate from the spiritual depths of Judeo-Christian civilization. The authors reveal the origin and essence of traditional Western ideas about taxation, especially those that are poorly covered in the domestic financial literature, in particular: fairness in taxation, moral aspects of the Old and New Testament periods of tax history, fiscal sociology, tax state, fiscal federalism. In the course of the work, materials from English-language sources published and / or posted on the Internet, translated editions, and some works by Ukrainian authors were mostly used. The presentation is made in the projection on current issues of domestic science and tax practice, as well as taking into account the academic needs of training tax specialists, taking into account the ideological and theoretical foundations and applied heritage of Western origin. A lot of useful information is concentrated in the appendices.
The book is intended for sufficiently erudite readers - teachers, graduate students, masters, students, staff of financial and tax authorities, as well as anyone interested in public finance and taxation. >
The book is intended for sufficiently erudite readers - teachers, graduate students, masters, students, staff of financial and tax authorities, as well as anyone interested in public finance and taxation.