Principles of tax law set down the main requirements for regulation of tax relations, both in terms of rule-making and in the context of law application. In this respect, mention should be made that it is the development of the doctrine of tax law principles that can ensure the improvement of law application practice.

The purpose of this article is to determine the content of such concepts as “principles of tax law”, “legal doctrine”; to make a systematic classification of primary provisions of tax law; to study the specifics inherent in legal application of certain principles of tax law; to analyze the reciprocal influence of the scientific and court doctrine in terms of conceptual framing of tax law principles.

As part of the study, the author formulated the definition of the concept “principles of tax law”. Principles of tax law are fundamental, underlying, and primary tax law provisions which are characterized by the highest level of mandatory nature and set the main requirements for regulation of tax relations both in terms of rule-making and in the context of law application. The classification of primary provisions of tax law is made. Accordingly, the principles under study are divided into: a) directly consolidated principles (principles with the definitive form of consolidation and principles with the conventional constative form of consolidation); b) indirectly consolidated principles. The author states the reciprocal influence and even a possible transformation of the scientific doctrine into the court doctrine of tax law principles.

Bibliography

Authored books

1. Nersesyanc V, Obshaya teoriya gosudarstva i prava: uchebnik [The General Theory of State and Law: Textbook] (INFRA-M 2012) (in Russian).

2. Semenihin I, Pravova doktrina: zagalnoteoretichnij analiz [Legal Doctrine: Theoretical Analysis] (Yurajt 2012) (in Ukrainian).

3. Skakun O, Teoriya prava i derzhavi: pidruchnik [Theory of Law and State: Textbook] (Pravova Yednist 2009) (in Ukrainian). Edited books 4. Tsvik M ta Tkachenko V ta Petryshyn O (red), Zahalna teoriia derzhavy i prava [General Theory of State and Law] (Pravo 2002) (in Ukrainian).

Encyclopedias

5. Kopieichykov V, ‘Doktryna pravova’ [‘Legal Doctrine’] v Yurydychna entsyklopediia [Legal Encyclopedia], t 2: D–Y (Shemshuchenko Yu holova redkol, Ukr entsykl 2003) (in Ukrainian).

Journal articles

6. Vavilin E, ‘Nekotorye problemy mehanizma zashity subektivnyh grazhdanskih prav’ [‘Some Problems of the Mechanism for Protecting Subjective Civil Rights’] [2002] 3 (242) Pravovedenie 178–85 (in Ukrainian).

Thesis

7. Braslavskyi R, ‘Pryntsypy podatkovoho prava Ukrainy’ [‘Principles of Tax Law of Ukraine’] (avtoref dys d-ra yuryd nauk, 2019) (in Ukrainian).

8. Karmalita M, ‘Pravova doktryna – dzherelo (forma) prava’ [‘Legal Doctrine – Source (Form) of Law’] (dys kand yuryd nauk, 2011) (in Ukrainian).

9. Minaieva O, ‘Protsedurne rehuliuvannia podatkovykh vidnosyn (metodolohichnyi aspekt)’ [‘Procedural Regulation of Tax Relations (Methodological Aspect)’] (avtoref dys d-ra yuryd nauk, 2017) (in Ukrainian).