Issue 3 (17) 2012

Grigoreva Interrelation between the Sense of Justice and the Legal Culture of the Tax Bearer with the Fiscal Function of the Modern State

Interrelation between the Sense of Justice and the Legal Culture of the Tax Bearer with the Fiscal Function of the Modern State

E.N. Grigoreva

The Belarusian state economic university 26, pr-t Partizanskiy, Minsk, Republic of Belarus, 220070

E-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

The article is devoted to the research of the sense of justice and legal culture of the tax bearer at the present stage of the development of the Belarus statehood.

Interconditionality of considered legal categories with fiscal function of the state and its economic safety is consistently proved. The presence of the influence of the state on a condition of the sense of justice and legal culture of the tax bearer is proved.

The author in a context of the taxation analyzes such structural elements of the sense of justice, as the legal ideology, legal morals and legal psychology.

The subjectivity of the perception by the tax bearer of a financially-political situation, and also the fiscal policy spent by the state in a context of their justice or injustice is underlined. The further actions of the given subject of the legal taxation relationships, and the receipts in the state budget, directly depend on its individual tax right consciousness and on the level of the legal culture.

The dual nature of the legal ideology in the taxation relationships is revealed. The position about the necessity of the formation of the state ideology in the field of the taxation in a context of constant search and perfection of means of the maintenance and balance maintenance of a private-legal and the publicly-legal interests the result of that will be stable presentation concerning the tax system of the state as the most balanced and equitable to the interests both a civil society as a whole, and its separate representative in the name of each tax bearer. Thereupon the author underlines necessity for working out of general competent legally well-founded concept of regulation of process of withdrawal of a part of the property at the last. The possibility of the achievement of the specified purpose is caused by comprehension of essence of the basic beginnings of the tax right, disclosing of their specific properties in the course of regulation of fiscal relationships.

On this basis the reason of the necessity of a taken at a present time the liberalization of national tax policy, the development and carrying out of such direction of the realisation of the ideological function of the state as formation and education of patriotic fiscal sense of justice and legal culture of the tax bearer is given.

The author proves position according to which formation of sense of justice and education of legal culture of the tax bearer at the state level should be spent as one of the priority directions of the ideology of the Republic of Belarus.

Keywords: sense of justice; legal ideology; legal morals; legal psychology; legal culture; tax bearer; state; economic safety of the state; fiscal function of the state; ideological function of the state

Bibliograficheskij spisok

1. Bondarev A.S. Ponjatie pravovoj kul'tury // Istorija gosudarstva i prava. 2011. №6. S. 13–17.

2. Borgdorf R. Uchet platezhesposobnosti pri vzimanii naloga // Nalogovoe pravo v reshenijah Konstitucionnogo Suda Rossijskoj Federacii 2006 g.: po materialam IV mezh­dunar. nauch.-prakt. konf., Moskva, 13–14 apr. 2007 g.: sb. / pod red. S.G. Pepeljaeva. M., 2007. S. 39–41.

3. Vishnevskij A.A. Jekonomicheskaja bezopasnost' – sistemnyj jelement nacional'noj bezopasnosti gosudarstva // Pravova sistema Ukraїni v svіtovomu vimіrі: stan ta perspektivi rozvitku: materіali regіon. nauk.-prakt. konf., Doneck, 20 berez. 2012 r. / Donec. nac. un-t ; red. kol.: R.F. Grinjuk ta іnshі. Donec'k: DonNU, 2012. S. 188–191.

4. Vishnevskij A.F. Obwaja teorija gosudarstva i prava: kurs lekcij. Minsk: Tesej, 2005. 336 s.

5. Vishnevskij A.F. Obwaja teorija gosudarstva i prava : uchebnik / A.F. Vish¬nevskij, N.A. Gorbatok, V.A. Kuchin¬skij; pod obw. red. V.A. Kuchinskogo. 2-e izd., pererab. i dop. Minsk: Integralpoligraf, 2009. 552 s.

6. Gorbatova M.K., Domnina A.V. Professional'noe pravosoznanie kak jelement pravovoj kul'tury obwestva // Ros. justicija. 2010. №5. S. 9–11.

7. Grineva L.V. K voprosu o refleksii pravosoznanija v formirovanii pravovogo gosudarstva // Istorija gosudarstva i prava. 2011. №5. S. 2–4.

8. Zagorujko K.F. [Referat] // Soc. i gumanitar. nauki. Ser. 4: Gosudarstvo i pravo. 2008. №4. S. 24. Ref. na kn.: Derevesnikov A.V. Spravedlivost' kak prin¬cip prava (istoriko-teoreticheskij aspekt) / Kostrom. gos. tehnol. un-t. Kostroma, 2007. 125 s.

9. Zyrjanov M.Ju. Razvitie pravosoznanija kak odno iz kljuchevyh uslovij stabil'nosti v rossijskom obwestve // Filosofija prava. №4(29). S. 117–122.

10. Kalandarishvili Z.N. Rol' pravovyh sredstv v sovershenstvovanii pravovoj kul'tury sovremennogo rossijskogo obwestva // Pravo i obrazovanie. 2011. №8. S. 102–108.

11. Koncepcija nacional'noj bezopasnosti Respubliki Belarus': utv. ukazom Prezidenta Respubliki Belarus' «Ob utverzhdenii Koncepcii nacional'noj bezopasnosti Respubliki Belarus'» ot 9 okt. 2010 g. №575 // Nac. reestr pravovyh aktov Respubliki Belarus'. 2010. №276. 1/12080.

12. Kunev A. Rol' juristov v ukreplenii zakonnosti i pravovoj kul'tury // Pravo i zakon. 2011. №2. S. 10–12.

13. Kucherov I.I. Spravedlivost' nalogooblozhenija i ee sostavljajuwie (pravovoj aspekt) // Finansovoe pravo. 2009. №4. S. 24–29.

14. Levina S.V. Vospitatel'naja funkcija prava i pravovaja kul'tura: soderzhanie i formy sosuwestvovanija // Ros. jurid. zhurn. 2010. №6. S. 36–44.

15. Timofeeva I.Ju. Aktual'nye problemy modernizacii nalogovogo pravosoznanija i nalogovaja bezopasnost' // Pravo i obrazovanie. 2011. №9. S. 105–113.

16. Sokolov N.Ja. O ponjatii pravovoj kul'tury // Lex Russica: nauch. tr. MGJuA. 2004. №5, t. LXIII. S. 381–394.