ON THE ISSUE OF INTERPRETATION OF TAX REGULATIONS
Journal Title: Міжнародний науковий журнал "Інтернаука". Серія: "Юридичні науки" - Year 2018, Vol 1, Issue 2
Abstract
The article is devoted to the examination of the issue of interpretation of tax regulations on the basis of general theoretical approaches, taking into consideration peculiarities of tax legislation, using existing methods and types of interpretation of tax regulations, as well as the formulation of author’s conclusions and proposals. During the research, the attention is paid to the fact that interpretation of tax rules facilitates their proper implementation and interpretation of tax rules itself consists of two integral parts – determination and clarification. After analyzing approaches to the interpretation of tax rules suggested in the legal literature, the author notes that interpretation of tax rules can be performed with the use of linguistic, logical, stylistic and historical methods, which are characterized in the research. It is noticed that analyzed methods of interpretation of tax rules can be applied by different subjects of tax relations. It is concluded that the interpretation of tax rules, as a necessary part of the process of law realization, is inherent for the tax law field, taking into consideration peculiarities of its legal regulation. However, attention is paid to the fact that the interpretation of tax rules has common features that characterize the interpretation of legal rules. At the same time, the author notes that the interpretation of tax rules can be carried out by the subjects of tax relations through the comprehension of the tax rule, fixed in the tax legislation, by its specific determination and clarification. It gives an opportunity to eliminate the lack of certainty, inaccuracy, and the incomprehensibility of the tax rule and is a precondition for further proper resolution of the issue of implementation of this rule.
Authors and Affiliations
Oksana Bayik
Keywords
Related Articles
- EP ID EP570663
- DOI 10.25313/2520-2308-2018-1-3659
- Views 142
- Downloads 0
PROBLEMS OF SETTLEMENT OF SOCIAL-ECONOMIC RELATIONS BY ADMINISTRATIVE COURT
In the article, from the scientific point of view, the factors of the administrative judicial system regarding the consideration and decision-making on the regulation of socio-economic relations of the subjects of legal...
CONCEPT OF ACTS OF ORGANS AND PUBLIC SERVANTS OF LOCAL SELF-GOVERNMENT, THEIR SIGN AND PROBLEM OF LEGISLATIVE DETERMINATION
This article is devoted to the study of acts of bodies and officials of local self-government, analysis of their development, adoption, external expression, entry into force, as well as their classification. The definiti...
LOCAL AUTHORITIES IN MANAGEMENT IN THE FIELD OF LAND RESURSES
Theoretical and practical issues of the role of local state administrations and local self-government authorities in management activities in the field of land resourses were considered. It was determined that granting b...
THE INTERCONNECTION OF JUSTIVE AND LEGAL CULTURE AS COPONENTS OF A LEGAL SYSTEM
The article examines the nature and relationship of legal awareness and legal culture as elements of the legal system. The author concluded that legal awareness and legal culture are organically connected, causing a new...
THEORETICAL AND LEGAL FRAMEWORK OF THE ACTIVITY OF A LAWYER IN THE CIVIL PROCESS OF UKRAINE
The article deals with investigation of rendering legal assistance in civil proceedings by advocates, namely, determination of procedural status of an advocate, reasons and forms of rendering legal help by him in court....