Тип публикации: статья из журнала
Год издания: 2020
Идентификатор DOI: 10.3390/laws9040030
Ключевые слова: tax law, taxation, certainty, uncertainty, tax rule, tax principle, relatively determined tools, vague concept
Аннотация: The principle of certainty of taxation is the dimension of a general requirement of certainty in the legal system. The purpose of this article is to argue the thesis that uncertainty in tax law is not always an absolute evil, sometimes it acts as a means
Журнал: LAWS
Выпуск журнала: Vol. 9, Is. 4
Номера страниц: 30
ISSN журнала: 2075471X
Место издания: BASEL
Издатель: MDPI