The article explores the significance and role of legal doctrine in the contemporary context of social and legal relations influenced by globalization, convergence of legal systems, and human rights trends. Emphasis is placed on the necessity of clear definition and functional purpose of legal doctrine within the legal system of Ukraine. The fundamental nature of legal doctrine is highlighted, shaped through in-depth scientific research and analysis of the essence of state-legal phenomena and processes. The multifaceted nature of legal doctrine is identified, establishing its role in shaping tax legislation. The crucial role of legal doctrine in influencing the behavior of taxpayers and resolving tax issues within the framework of legal regulation is underscored.

The author examines the process of forming legal doctrine and its components, highlighting its multi-stage and lengthy nature. Legal doctrine is described as a system of views on the legal regulation of social relations expressed through principles, presumptions, and axioms that serve as a model for positive law. The importance of legal doctrine lies in the explanations and interpretations of legal norms made by recognized legal experts, promoting a better understanding for proper case resolution. It is proposed to consider legal doctrine not merely as a formal legal source but as additional argumentation during the interpretation of legal norms. The application of legal doctrines in tax disputes is characterized, aiming to achieve specific objectives such as promoting correct legal interpretation and application, supporting legislative improvements, and providing scientific legal reasoning for judicial decisions.

Bibliography

Edited books

1. Semenikhin I, Pravova doktryna: zahalnoteoretychnyi analiz: naukovi dopovidi (Petryshyn O red, Yurait 2012) (in Ukrainian).

Journal articles

2. Hetmantsev D, Blazhivska N, ‘Sudovi doktryny, shcho potrebuiut perehliadu z administratyvno-protsesualnoho pohliadu’ (2018) 2 Pravo Ukrainy 84–101 (in Ukrainian).

3. Iskra S, ‘Vyznachennia pravovoi doktryny u yii spivvidnoshenni z yurydychnoiu naukoiu’ (2018) 11 Pidpryiemstvo, hospodarstvo i pravo 177–80 (in Ukrainian).

4. Karmalita M, ‘Mistse pravovoi doktryny v suchasnii systemi dzherel (form) prava Ukrainy’ (2012) 2 Publichne pravo 279–87 (in Ukrainian).

5. Polianskyi Ye, ‘Pravova doktryna yak bazysna kontseptsiia prava: pryroda, struktura, znachennia’ (2015) 17 Naukovi pratsi Natsionalnoho universytetu “Odeska yurydychna akademiia” 297–313 (in Ukrainian). 6. Reshota V, ‘Pravova doktryna v systemi dzherel administratyvnoho prava Ukrainy’ [2018] 1 (4) Jurnalul Juridic naţional: Teorie şi Practică 49–51 (in Ukrainian).

7. Semenikhin I, ‘Pravova doktryna: poniattia, oznaky, struktura’ (2016) 132 Problemy zakonnosti 26-36 (in Ukrainian).

8. Severinova O, ‘Pravova doktryna ta yii zastosuvannia v umovakh yevropeiskoi mizhderzhavnoi intehratsii’ (2019) 4 Pravovyi chasopys Donbasu 32–8 (in Ukrainian).

9. Smychok Ye, ‘Mistse sudovoi doktryny v doktryni podatkovoho prava’ (2020) 4 Pravo i suspilstvo 214–20 (in Ukrainian).