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 128
- Downloads 0
FOREIGN EXPERIENCE OF REALIZATION OF THE FISCAL FUNCTION: IMPLEMENTATION QUESTIONS IN DOMESTIC LEGISLATION
The article analyzes some aspects of the experience of individual countries on improving the efficiency and implementation of the fiscal function of the state. Separate fiscal measures and measures affecting the optimiza...
FEATURES OF COOPERATION IN TERRITORIAL COMMUNITIES IN UKRAINE: GENERAL REVIEW AND LEGAL ANALYSIS
In this article, a legal and scientific analysis of the cooperation of territorial communities in Ukraine is conducted. The author determines that such a form of organization of territorial communities was introduced in...
LEGAL REGULATION OF ELECTRONIC EVIDENCE ON THE LATEST ECONOMIC PROCEDURAL LEGISLATION OF UKRAINE: PROBLEMS AND PERSPECTIVES
In the course of writing the article, the author analyzed the latest procedural legislation, as well as the draft laws that were still at the stage of consideration by the Verkhovna Rada, as a result of which revealed th...
REGARDING SOME ISSUES OF PROTECTION OF MEDICAL OFFICERS’ RIGHTS IN CONDITIONS OF REFORM OF SECTOR
The article is devoted to the definition and scientific analysis of the problems of the protection of the rights of medical officers in the conditions of reforming the medical sector. The article deals with the imbalance...
THEORY AND PRACTICE OF THE RECOGNITION OF A LIFE CARE CONTRACT AS VALID
The article is about the possibility to recognize a life care contract as valid according to the civil legislation of Ukraine. It is defined, that state registration of rights has been constituted instead of official reg...