Certainty and Uncertainty in Tax Law: Do Opposites Attract?
The principle of certainty of taxation is the dimension of a general requirement of certainty in the legal system. The purpose of this article is to argue the thesis that uncertainty in tax law is not always an absolute evil, sometimes it acts as a means of the most optimal (and in some cases the on...
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| Format: | Article |
| Language: | English |
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MDPI AG
2020-12-01
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| Series: | Laws |
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| Online Access: | https://www.mdpi.com/2075-471X/9/4/30 |