TAX SOVEREIGNTY, STATE BUDGET, FISCAL DISCIPLINE (from an expert and cultural studies viewpoint)

DSpace/Manakin хранилище

TAX SOVEREIGNTY, STATE BUDGET, FISCAL DISCIPLINE (from an expert and cultural studies viewpoint)

Показване на пълна информация на публикация

Заглавие: TAX SOVEREIGNTY, STATE BUDGET, FISCAL DISCIPLINE (from an expert and cultural studies viewpoint)
Автор: Stoyanov, Velcho
Резюме: The three concepts in the title of this article are fundamental to finance in general and to public finances in particular. Throughout their three-century history they have undergone an evolution that can also be assessed as negative. The purpose of this article is three-fold: first, to present the classical definition of these three concepts, second, to reveal the negative deviations from their classical definition, role, and importance and third, to justify the necessity and the expediency to revive their classical dimensions. As public finances in general, and their three categories, subject to examination and comment in this article have not only purely fiscal, but also political and socio-cultural dimensions, we pay the due attention to them, too. As far as all three studied and discussed financial categories are legally regulated, we wish to emphasize the recommendation of Aristotle about persistence of the law because "the easy alteration of existing laws in favor of new and different ones weakens the power of law itself”.
URI: http://hdl.handle.net/10610/2799
Дата: 2013


Файлове в тази публикация

Файлове Размер Формат Изглед
136_PDFsam_NSA1_2013.swf 564.8Kb application/x-shockwave-flash Изглед/Отваряне

Тази публикация се показва в следните колекции

Показване на пълна информация на публикация

Търсене в DLib


Разширено търсене

Преглед

Моят акаунт

Стопанска академия "Димитър А. Ценов" - Свищов