Registration Number
0226U004183,
(0125U003424)
, R & D reports
Title
Judicial Doctrines in Tax Law
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Судові доктрини у податковому праві
Head
Smychok Yevhen M., Доктор юридичних наук
Registration Date
08-07-2026
Organization
Smychok Yevhen M.
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The purpose of the work is to conduct a comprehensive study of judicial doctrines in the doctrine of tax law, as well as to formulate scientifically substantiated proposals for improving the current tax legislation and legislation on administrative proceedings. The work is at a high level of readiness.
In accordance with the stated purpose, the research is aimed at solving the following tasks: - to determine the reasons for the formation of judicial doctrines in tax law; - to outline the algorithms for the formation of judicial doctrines in tax law; - to develop a mechanism for overcoming gaps in tax legislation; - to define the criteria for courts’ interpretation of evaluative concepts in tax law; - to carry out a typology of judicial doctrines in resolving tax disputes and to identify their immanent features; - to clarify the specifics of opposing approaches within dynamically conceptualized judicial doctrines in tax law; - to generalize the principles of tax law that have been conceptualized in judicial proceedings for resolving tax disputes; - to characterize the content of the judicial doctrine of tax benefits; - to reveal the essence of the specific substantive elements of the judicial doctrine of the reality of taxpayers’ business operations; - to determine the qualification requirements for establishing the beneficial (actual) recipient (owner) of income; - to outline approaches to the conceptualization of the doctrine of reasonable economic cause (business purpose); - to determine the substantive specifics and classify judicial doctrines concerning the appeal of tax consultations.
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Research report: 68 pages, 60 sources.
BENEFICIAL OWNER OF INCOME, SUPREME COURT, SOURCES OF SOFT LAW, BUSINESS PURPOSE, EVIDENCE IN TAX DISPUTES, ECHR, EVALUATIVE CONCEPTS, TAX LAW, TAX BENEFITS, TAX DISPUTES, LEGAL DOCTRINE, PRINCIPLES OF TAX LAW, REALITY OF BUSINESS TRANSACTIONS, JUDICIAL DOCTRINE, JUDICIAL PRACTICE.
Object of the research – judicial doctrines in tax law, as well as the mechanisms of their formation and application in law enforcement practice.
Aim of the research - a comprehensive study of judicial doctrines in tax law and the development of proposals for improving tax legislation and administrative judicial proceedings based on the analysis of regulatory acts, national case law, and decisions of the European Court of Human Rights (ECHR).
Results and their novelty. An author’s definition of the concept of “judicial doctrine in the doctrine of tax law” has been proposed. The causes of the emergence of judicial doctrines (legal conflicts, regulatory gaps, and evaluative concepts) have been systematized, and three algorithms for their formation have been identified: primarily normative, primarily judicial, and exclusively judicial. The concepts of “prodctrine” and “counterdoctrine” have been introduced, the phenomenon of “mirror legal positions” has been revealed, and a typology of judicial doctrines has been developed. The study analyzes the doctrines of the reality of business transactions, beneficial ownership of income, tax benefits, reasonable economic purpose (business purpose), challenging tax consultations, as well as the conceptualization of evidentiary principles in tax disputes.
Recommendations for the use of the results. The research findings may be used in legislative activities, judicial practice, and academic developments. Their implementation will contribute to enhancing legal certainty, ensuring consistency of judicial practice, and providing more effective protection of taxpayers’ rights and the state’s financial interests.
Product Description
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Smychok Yevhen M.
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2026-07-08
