Юридична аргументація в податковому праві (загальний погляд)

Abstract

Статтю присвячено проблемі юридичної аргументації в податковому праві. Визначено сфери застосування юридичної аргументації в податковому праві. Розглянуто податкову консультацію як специфічний інститут податкового права, який спрямований на допомогу платникам податків у практичному використанні окремих норм податкового законодавства і який ґрунтується на юридичній аргументації.

The article addresses legal argumentation in tax law. The argumentation, as the science of means and methods of persuasion and influence on people has originated in ancient Greece and has actively developed since then; different approaches to argumentation and its theory development have been produced; the types of arguments have been selected. Among such approaches, logistic or objectivistic, psychological or subjective, and mixed, logical and psychological ones, are highlighted. In the first approach, the argument is often called the proof, and the used arguments are called evidences. In the second approach, attention is focused on particular features of the people toward whom the argumentation is directed and whom it should affect in the desired direction. The third one combines the first two so that the logical proof takes into account the psychological characteristics of those people to whom it is directed; however, the main purpose of the mixed approach is not merely belief, but clarification of the truth and help in understanding it. According to the types, the argumentation is classified as philosophical, scientific, legal, and so on. The scopes of legal argumentation in tax law are defined. The tax legal aid as a specific institute rests on the legal argument and aims to help taxpayers in the practical use of certain tax laws.