PRESUMPTION OF LEGALITY OF DECISIONS OF THE TAXPAYER AS A UNIVERSAL MECHANISM TO OVERCOME THE CONFLICTS OF TAX LAW
Journal Title: Науковий вісник Ужгородського національного університету. Серія: Право - Year 2016, Vol 40, Issue 2
Abstract
The article highlights one of the most urgent issues of legal regulation of taxation, namely the importance of the principles and presumptions of law in order to overcome the inconsistency of the tax law. In addition, approaches to the definition of the presumption, feasibility of legal presumptions, and their detailed classification analyzed. The necessity of practical implementation of the "presumption of legality of decisions of the taxpayer" is proven as an important measure for effective interpretation of the law and law enforcement.
Authors and Affiliations
В. Л. Форсюк
Keywords
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