CONSTITUTIONAL PRINCIPLES OF TAXATION: DOCTRINAL APPROACHES TO TYPOLOGY
Journal: Baltic Journal of Economic Studies
Year: 2018

The aim of the article is the study of theoretical and methodological, and doctrinal approaches to the typology of the constitutional principles of taxation and, on this basis, a definition of ways to improve domestic legislation in this sphere. The subject of the study is the constitutional principles of taxation. Methodology. The research is based on general scientific and special-scientific methods and techniques of scientific knowledge. The historical and legal method enabled to determine th