Smychok Y. Judicial doctrines in tax law

The thesis provides a consistent analysis of scientific and practical problems related to the establishment of judicial doctrines in tax law. The reasons for the establishment of judicial doctrines in tax law are as follows: 1) the conflict of laws of tax legislation; 2) the gaps in tax and legal regulation; 3) valuation concepts in tax law. There the steps in the establishment of Judicial doctrines in tax law are described. Among the steps in the establishment of Judicial doctrines in tax law we can distinguish the following: 1) initially normative (at the normative level the concept or position is fixed, which later receives its conceptualized development at the level of judicial practice); 2) initially judicial (a certain doctrine receives its development initially at the level of judicial practice, which is confirmed fully or partly at the level of law); 3) exclusively judicial (takes place in cases when the judicial doctrine develops without a normatively fixed precondition and in the future it does not receive its fixation at the level of law).