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