Mokesčių teisės paskirtis ir funkcijos (apmokestinimo teorijų kritinė analizė)
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Taxation law has gained reputation of very dynamic and often chaotic area. This comes from lack of systemic theoretical approach to substantive principles of taxation and their relation to protection of human rights. The research focuses on normative principles, which are supposed to be fundamentals of tax legal regulation in democratic society. The object of this dissertation is: taxation theories, the historic process of theirs evolvement and alternation, their impact on the practice of tax legislation and constitutional control in Western countries and theirs relation to concept of justice and protection of human rights. The purpose of tax law and its historic evolvement are dealt with as the process: in the beginning it is ideology based on social reality attributive to exact period, after it comes to legal regulation, and finally to evaluation of actual consequences of regulation (failures and advances in human rights protection), which gives rise to new ideology and the new cycle. It is analyzed how concepts of legal and social justice are released in tax legal regulation, how these concepts interact and how influence protection of human rights. Analysis gives sufficient evidence to generalize that equal distribution of obligation to pay taxes remains core element in purpose of tax law. It is analyzed how deviation from this element is possible: legitimate aims and extent of deviation. The research elaborates substantive rules which encompass legislature in distributing tax obligation to members of society and in attribution of tax obligation to individual.