Interpretation of tax law in cases involving commercial entities: Opportunities to exchange best practices in the area of corporate social responsibility regulation

Interpretación de la legislación fiscal en casos que involucran entidades comerciales: Oportunidades para intercambiar mejores prácticas en el aspecto de la regulación de la responsabilidad social de las empresas

DOI: https://doi.org/10.46398/cuestpol.4179.49
Keywords: jurisprudence, comparative law, companies, legal interpretation, taxation

Abstract

The article aims to develop a correct understanding of the essence and implications of the basic principles and legal provisions governing tax matters, as well as to form an insight into their evolutionary transformations on the basis of the exchange of relevant best practices between Ukraine and other countries. Relying on methods of comparative review, as well as methods of systematic review and standard techniques of text analysis, the author covers theoretical and practical issues related to the balanced combination of literal and intentional interpretation of tax legislation provisions, in dubio pro tributario in the interpretation of tax laws and question of reasonable cause and good faith of taxpayers. It is noted, in particular, that common law countries and continental legal systems are united by a tendency towards a balanced combination of literal and purposive interpretation. It is emphasized in the conclusions that, along with the literal wording of tax law provisions, the purpose of their introduction and the general principles of tax law are taken into account. Moreover, in some countries, reference to the intention of the legislators is even allowed.

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Author Biographies

Andrii Zakharchenko, Donetsk State University of Internal Affairs, Mariupol, Ukraine.

Doctor of Law, Professor, Head of of the research laboratory of public security of communities of the Donetsk State University of Internal Affairs, Mariupol, Ukraine.

Yaroslav Sydorov, Zaporizhzhia National University, Zaporizhzhia, Ukraine.

PhD., in Law, Associate Professor, Associate Professor of the Department of Civil Law, Zaporizhzhia National University, Zaporizhzhia, Ukraine.

Valeriia Novoshytska, National Technical University of Ukraine “Igor Sikorsky Kyiv Polytechnic Institute”, Kyiv, Ukraine.

PhD., in Law, Senior Lecturer of the Department of Information, Economic and Administrative Law, National Technical University of Ukraine “Igor Sikorsky Kyiv Polytechnic Institute”, Faculty of Sociology and Law, Kyiv, Ukraine.

Vasyl Manzyuk , Uzhgorod National University, Zaporizhzhia, Ukraine.

PhD in Law, Associate Professor, Associate Professor of the Department of Economic Law, Uzhgorod National University, Zaporizhzhia, Ukraine.

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Andrii Zakharchenko, Yaroslav Sydorov, Valeriia Novoshytska y Vasyl Manzyuk Interpretation of tax law in cases involving commercial entities: Opportunities to exchange best practices in the area of corporate social responsibility regulation

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Published
2023-10-20
How to Cite
Zakharchenko, A., Sydorov, Y., Novoshytska, V., & Manzyuk , V. (2023). Interpretation of tax law in cases involving commercial entities: Opportunities to exchange best practices in the area of corporate social responsibility regulation: Interpretación de la legislación fiscal en casos que involucran entidades comerciales: Oportunidades para intercambiar mejores prácticas en el aspecto de la regulación de la responsabilidad social de las empresas. Political Questions, 41(79), 734-749. https://doi.org/10.46398/cuestpol.4179.49
Issue
Vol. 41 No. 79 (2023): Cuestiones Políticas: Octubre-Diciembre 2023
Section
Derecho Público

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