Registration Number
0125U003424,
(
0226U004183
)
R & D request
Title
Judicial Doctrines in Tax Law
Head
Smychok Yevhen M., Доктор юридичних наук
Registration Date
18-09-2025
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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2025-09-18
