Рlace of tax planning in tax law

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Рlace of tax planning in tax law

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Public canonical key: radar:r-33f3d3a8406ca69d179b376d04c9bca4
Authors: —
Reported year: —
Reported language: English
Source type: UNKNOWN
First detected: 2026-11-13T15:29:38.064925+00:00
Last metadata observation: 2026-11-13T15:29:38.064925+00:00
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Documentary abstract — original language

The article is dedicated to finding out the place of tax planning in the tax law. The article is based on the idea of paradoxical tax planning as a legal phenomenon. Great attention is paid to the problem of the lack of strict legitimation of the legal definition, legal nature and its place in the tax law system. It is mentioned that such situation leads to its development both in science and in law. The author notes that it is necessary to determine the type of legal phenomena to understand the legal nature of tax planning to which it belongs. The author analyzes different approaches of the topic. By scientific deepening to the study of the history and legal nature of the term "category". Analyzed not only legal, but also linguistic definition of the term. Based on the analysis, it is concluded that ot is impossibleto to define the term “tax planning” as a legal category. By taking into account the specificity and peculiarities of tax planning, the author describes it as "legal formation". A particular place of research is given to the finding out the place of tax planning in the tax law system. According to the analysis of scientist’s point of views about the concept and components of a legal institute it is concluded that to the tax law is defined as a legal institution, but with some reservations because of its specificity.

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Documentary context

Documentary family: unknown
Source-reported types: UNKNOWN
Publishers: Yaroslav Mudryi National Law University

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Рlace of tax planning in tax law. https://www.declarationuniverselledesdroitsdelarbre.org/global-rights-of-nature-radar/reference/r-33f3d3a8406ca69d179b376d04c9bca4/

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APA: Рlace of tax planning in tax law. https://www.declarationuniverselledesdroitsdelarbre.org/global-rights-of-nature-radar/reference/r-33f3d3a8406ca69d179b376d04c9bca4/
Chicago: Рlace of tax planning in tax law. https://www.declarationuniverselledesdroitsdelarbre.org/global-rights-of-nature-radar/reference/r-33f3d3a8406ca69d179b376d04c9bca4/
ISO 690: Рlace of tax planning in tax law. https://www.declarationuniverselledesdroitsdelarbre.org/global-rights-of-nature-radar/reference/r-33f3d3a8406ca69d179b376d04c9bca4/

UDTR Global Rights of Nature Legal Library. Рlace of tax planning in tax law. Documentary record: https://www.declarationuniverselledesdroitsdelarbre.org/global-rights-of-nature-radar/reference/r-33f3d3a8406ca69d179b376d04c9bca4/ · Last HTTP verification: not performed

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