Influence of the principle of sta- bility on the regulation of relations in the tax and legal sphere
Journal Title: Прикарпатський юридичний вісник - Year 2017, Vol 4, Issue
Abstract
The article considers the influence of the principle of stability on the regulation of relations in the tax and legal sphere. Considering the principle of norm-setting, the au- thor points out that the principle of stability has a direct impact on the systematic implementation of norm-setting activities. The principle of stability is precisely the start- ing point, has its focus to ensure a consistent and system- atic approach to norm-setting. Stability in rule-making is just the basis for the implementation of the norm-setting process in the tax sphere. It is concluded that a participant in tax relations should clearly understand not only the conditions for the fulfillment of a specific tax liability, but also be sure that such conditions remain unchanged for a certain temporal interval.
Authors and Affiliations
Р. Г. Браславський
Keywords
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