Ukraine has passed through the stage of its initial establishment as an independent, democratic, social welfare and rule of law state; the situation in the field of rule-making in general and in the field of taxation in particular has not changed much. There may be numerous reasons for this: from economic and political ones to temporary circumstances, such as, for instance, the anti-terrorist operation in Eastern Ukraine. Most commonly, mention is made of the variability of socio-economic relations, non-compliance with legal techniques, lack of proper modeling of the situation, and so on. However, the reasons mentioned do not include the absence of a relationship between rule-making and the tax doctrine, whereby the use of those provisions which are formed as doctrinal is observed in the case of development and adoption of statutory instruments. To make an analysis of the process whereby the tax law doctrine influences the forming of the content of tax law provisions, the author highlights the essence of such concepts as “doctrine”, “legal doctrine”, and “tax law doctrine”.

The purpose of the article is to determine the essence of the tax law doctrine.

It is established that the concept of the tax law doctrine is multi-faceted, and its content is characterized by multiple vectors. The essence of the tax law doctrine is manifested through a number of its aspects: as a set of well-established theoretical provisions about tax, its imposition and payment, tax system, principles of tax law and other aspects of tax relations; such provisions are studied and formulated by scientists and further reflected (formalized) in their scientific works, and they can also be combined within the framework of relevant scientific schools; it synthesizes and forms a certain system of scientific views on the essence of taxes, tax system, and tax administration. Furthermore, a document that reflects the content and lines of development of the State’s modern tax policy can be regarded as the tax law doctrine. Today, the tax law doctrine cannot be recognized as a source of tax law in Ukraine. At the same time, by its functional orientation it should have a direct impact on the content of tax law provisions when they are developed and improved.

Bibliography

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Edited and translated books

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Thesis

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Dissertations

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