LEGALITY AS THE PRINCIPLE OF LEGAL RESPONSIBILITY
Author (s): Nishymna S. О., Balyshev М. V.
Work place:
Nishymna S. О.,
Doctor of Sciences (Law), Head of the Department of Administrative, Civil and Economic Law and Process, Academy of the State Penitentiary Service,
Chernihiv, Ukraine
ORCID: 0000-0001-7424-7688
Balyshev М. V.,
Post graduate of the Department of Administrative, Civil and Economic Law and Process, Academy of the State Penitentiary Service,
Chernihiv, Ukraine
ORCID: 0009-0000-6880-0205
Language: English
Scientific Herald of Sivershchyna. Series: Law 2022 No 2 (19): 97-105
https://doi.org/10.32755/sjlaw.2023.02.097
Summary
The article is devoted to the characteristics of the principle of legality in the context of its application as a principle of legal responsibility, which is inherent in all branches of law, including financial law and tax law, as a sub-branch of the latter. An in-depth study of the principles of legal responsibility allows practitioners, using the assets of scientists, to direct efforts to eliminate gaps in the law.
Key words: legal responsibility, principles, legality, financial law, tax law.
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