Legal journal «Law of Ukraine» (Ukrainian version)
| Issue | 4 / 2020 |
| Paper version | 185 |
| Electronic version | 150 |
| ISSN (print) | 1026-9932 |
| ISSN (online) | 2310-323X |
The contents of the journal
Central Topic of the Issue: “DOCTRINE OF TAX LAW OF UKRAINE”
Introduction to the Central Topic
I. Basic Principles of the Doctrine of Tax Law
-
Tax Conflict: Nature and Grounds of Differentiation21- 31
-
The Impact of Tax Law Principles on the Forming of the Tax Law Doctrine32- 42
-
Principles of Tax Legislation as the Underlying Bases for Building of a Tax System43- 56
-
The Principle of Equality of Parties in the Modern Tax Law Doctrine (Through the Example of Public Law Dispute Consideration)57- 70
-
The Tax Law Doctrine and Rule-Making in the Field of Taxation71- 81
II. Doctrinal Principles of Positive Law Application
-
A Controlling Authority as the Entity of Tax Relations: Doctrinal Approaches to Determining the Legal Status82- 92
-
The Discretion Doctrine in Tax Law of Germany and Ukraine93- 104
-
The Conceptual Model of Using Taxation Coercive Measures to Enforce Tax Liability105- 114
-
The Meaning and Role of the Tax Audit Act and its Impact on Tax Relations115- 127
III. Judicial Doctrines for Resolving Tax Disputes
-
Distinction Between the Courts’ Jurisdictions Through the Lens of Understanding of the Court Procedure Principles (Through the Example of Tax Disputes)127- 141
-
The Doctrine of Proof in Court Proceedings for Tax Dispute Resolution142- 152
-
Principal Highlights in the Characterization of Judicial Doctrines of Tax Disputes153- 163
-
Decisions of the Supreme Court as the Legal form Ensuring Case Law Unity in Cases Concerning Taxes, Fees and Other Mandatory Payments164- 179
-
CONCLUSIONS AND RECOMMENDATIONS ON THE CENTRAL TOPIC180- 186
-
SELECTED BIBLIOGRAPHY ON THE CENTRAL TOPIC: “Doctrine of Tax Law of Ukraine”187- 188