The modern legislation system in Ukraine and its current state has engendered the prerequisites for emergence of new views of scientists and judges regarding the content and forms of judicial activity and the use of doctrinal approaches. Despite extensive scientific literature and practical introduction of research results into the situations of tax dispute resolution, there are still issues that need to be clarified. One of such issues involves establishing the importance of the doctrine of proof in court proceedings aimed at tax dispute resolution.

In this regard, intense discussions regularly take place in legal science and the doctrine seems to be used to interpret legal norms, bridge the gaps in current legislation, and eliminate contradictions between legal norms. The opportunity has been granted, under certain conditions, to form the judicial doctrine in certain categories of cases through legal positions developed by courts of appeal which form the established case law. It is these courts which, with a view to interpreting legal norms in certain categories of disputes, form the established provisions regarding the application of the norm of law in similar cases. New views of judges on a large scale formed directly during resolution of tax disputes are intended to generate common understanding of requirements of tax regulations by both taxpayers and officers of controlling authorities.

The article focuses on the development of judicial doctrines in the situations of tax dispute resolution using the current regulatory framework.

It is ascertained that the established case law penetrates into legal development of the national legal system and directly forms the judicial doctrine in the situations of tax dispute resolution.

Forming of the judicial doctrine in tax legislation is essential. The judicial doctrine is a typical approach to resolution of court cases which is well-established in case law and may change due to development of public relations and changes in legal norms regulating these relations. Standards of proof are part of any judicial doctrine.

The convergence of the Anglo-Saxon and the Romano-Germanic systems of law and the use of these two models for tax dispute resolution confirm that currently there is the need for cognition and development of the national judicial tax doctrines.

Bibliography

Authored boors

1. Korkunov N, Lekcii po obshhej teorii prava [Lectures on the General Theory of Law] (2-e izd, ster, Jurajt 2016) (in Russian).

Journal articles

2. Biletska H, ‘Okremi aspekty zastosuvannia sudovykh doktryn pry rozkrytti podatkovykh zlochyniv: svitovi ta istorychni tendentsii’ [‘Certain Aspects of Using Judicial Doctrines for Solving Tax Crimes: Global and Historical Trends’] (2013) 2 Finansove pravo 4–6 (in Ukrainian).

3. Matukhno M, ‘Vykorystannia sudovykh doktryn yak sposib dovedennia nerealnosti operatsii ta likvidatsii skhemnoho podatkovoho kredytu z podatku na dodanu vartist’ [‘Use of Court Doctrines as a Means to Prove Unrealistic Nature of Transactions and Eliminate the Scheme-Based VAT Tax Credit’] [2013] 21(7)4 Visnyk Dnipropetrovskoho universytetu. Seriia “Ekonomika” 184–92 (in Ukrainian).

Conference papers

4. Bilak M, ‘Sudova doktryna: dzherelo prava chy pryklad pravozastosuvannia?’ [‘Judicial Doctrine: A Source of Law or an Example of Law Application?’] v II Mizhnarodnanaukovo-praktychna konferentsiia: “Sudovyi rozghliad podatkovykh i mytnykh sporiv: problemy, vyklyky, priorytety” (m. Kyiv, 4–5 lypnia 2019 roku): zbirnyk materialiv [2nd International Scientific and Practical Conference: “Court Proceedings in Tax and Customs Disputes: Issues, Challenges, Priorities” (Kyiv, July 4–5, 2019): Collected Materials] (2019) 113–7 (in Ukrainian).

Websites

5. Forsiuk V, ‘Sudovi doktryny yak zasib protydii zlovzhyvanniu pravom u podatkovykh pravovidnosynakh’ [‘Judicial Doctrines as a Means of Countering Abuse of Law in Tax Relations’] (Tax Advisers Association) <http://advisortax.org/wp-content/ uploads/2018/02/Vita-Forsyuk.pdf> (accessed: 25.02.2020).