Рlace of tax planning in tax law
The article is dedicated to finding out the place of tax planning in the tax law. The article is based on the idea of paradoxical tax planning as a legal phenomenon. Great attention is paid to the problem of the lack of strict legitimation of the legal definition, legal nature and its place in the...
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| Формат: | Статья |
| Язык: | English |
| Опубликовано: |
Yaroslav Mudryi National Law University
2017-06-01
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| Серии: | Теорія і практика правознавства |
| Предметы: | |
| Online-ссылка: | http://tlaw.nlu.edu.ua/article/view/101322 |
| _version_ | 1828902010531872768 |
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| author | Марія Олександрівна Бондаренко |
| author_facet | Марія Олександрівна Бондаренко |
| author_sort | Марія Олександрівна Бондаренко |
| collection | DOAJ |
| description | The article is dedicated to finding out the place of tax planning in the tax law. The article is based on the idea of paradoxical tax planning as a legal phenomenon. Great attention is paid to the problem of the lack of strict legitimation of the legal definition, legal nature and its place in the tax law system. It is mentioned that such situation leads to its development both in science and in law. The author notes that it is necessary to determine the type of legal phenomena to understand the legal nature of tax planning to which it belongs. The author analyzes different approaches of the topic. By scientific deepening to the study of the history and legal nature of the term "category". Analyzed not only legal, but also linguistic definition of the term. Based on the analysis, it is concluded that ot is impossibleto to define the term “tax planning” as a legal category. By taking into account the specificity and peculiarities of tax planning, the author describes it as "legal formation". A particular place of research is given to the finding out the place of tax planning in the tax law system. According to the analysis of scientist’s point of views about the concept and components of a legal institute it is concluded that to the tax law is defined as a legal institution, but with some reservations because of its specificity. |
| first_indexed | 2024-12-13T16:08:47Z |
| format | Article |
| id | doaj.art-f9baa63a17d14cf29faee6a5ec7f5c90 |
| institution | Directory Open Access Journal |
| issn | 2225-6555 |
| language | English |
| last_indexed | 2024-12-13T16:08:47Z |
| publishDate | 2017-06-01 |
| publisher | Yaroslav Mudryi National Law University |
| record_format | Article |
| series | Теорія і практика правознавства |
| spelling | doaj.art-f9baa63a17d14cf29faee6a5ec7f5c902022-12-21T23:38:59ZengYaroslav Mudryi National Law UniversityТеорія і практика правознавства2225-65552017-06-0111110.21564/2225-6555.2017.11.101322101322Рlace of tax planning in tax lawМарія Олександрівна Бондаренко0Yaroslav Mudryi National Law Universuty, Ukraine, KharkivThe article is dedicated to finding out the place of tax planning in the tax law. The article is based on the idea of paradoxical tax planning as a legal phenomenon. Great attention is paid to the problem of the lack of strict legitimation of the legal definition, legal nature and its place in the tax law system. It is mentioned that such situation leads to its development both in science and in law. The author notes that it is necessary to determine the type of legal phenomena to understand the legal nature of tax planning to which it belongs. The author analyzes different approaches of the topic. By scientific deepening to the study of the history and legal nature of the term "category". Analyzed not only legal, but also linguistic definition of the term. Based on the analysis, it is concluded that ot is impossibleto to define the term “tax planning” as a legal category. By taking into account the specificity and peculiarities of tax planning, the author describes it as "legal formation". A particular place of research is given to the finding out the place of tax planning in the tax law system. According to the analysis of scientist’s point of views about the concept and components of a legal institute it is concluded that to the tax law is defined as a legal institution, but with some reservations because of its specificity.http://tlaw.nlu.edu.ua/article/view/101322tax planninglegal categorylegal systemlegal establishmenttax law institute |
| spellingShingle | Марія Олександрівна Бондаренко Рlace of tax planning in tax law Теорія і практика правознавства tax planning legal category legal system legal establishment tax law institute |
| title | Рlace of tax planning in tax law |
| title_full | Рlace of tax planning in tax law |
| title_fullStr | Рlace of tax planning in tax law |
| title_full_unstemmed | Рlace of tax planning in tax law |
| title_short | Рlace of tax planning in tax law |
| title_sort | рlace of tax planning in tax law |
| topic | tax planning legal category legal system legal establishment tax law institute |
| url | http://tlaw.nlu.edu.ua/article/view/101322 |
| work_keys_str_mv | AT maríâoleksandrívnabondarenko rlaceoftaxplanningintaxlaw |