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Article

Certainty and Uncertainty in Tax Law: Do Opposites Attract?

Law Institute, Siberian Federal University, 660075 Krasnoyarsk, Russia
Received: 14 October 2020 / Revised: 26 November 2020 / Accepted: 26 November 2020 / Published: 4 December 2020
(This article belongs to the Special Issue Legal-Economic Issues of Digital & Collaborative Economy)
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 of the most optimal (and in some cases the only possible) settlement of relations in the field of taxes. On the contrary, uncertainty and fragmentation in tax law are colossal problems subject to overcome by the efforts of scientists, legislators, judges, and practicing lawyers. Uncertainty in tax law is manifested in two ways: on the one hand, negatively—as a defect (omission) of the legislator and, on the other hand, positively—as a set of specific legal means and technologies that are purposefully used in lawmaking and law enforcement. In this context, relatively determined legal tools are an effective channel for transition from uncertainty to certainty in the field of taxation. A tendency towards increased use of relatively determined legal tools in lawmaking processes (for example, principles, evaluative concepts, judicial doctrines, standards of good faith and reasonableness, discretion, open-ended lists, recommendations, framework laws, silence of the law, presumptive taxation, analogy, etc.), and involving various actors (courts, law enforcement agencies and officials, international organizations, citizens, organizations and their associations) allow making tax laws more dynamic flexible, and adequate to changing realities of everyday life. View Full-Text
Keywords: tax law; taxation; certainty; uncertainty; tax rule; tax principle; relatively determined tools; vague concept tax law; taxation; certainty; uncertainty; tax rule; tax principle; relatively determined tools; vague concept
MDPI and ACS Style

Demin, A.V. Certainty and Uncertainty in Tax Law: Do Opposites Attract? Laws 2020, 9, 30. https://doi.org/10.3390/laws9040030

AMA Style

Demin AV. Certainty and Uncertainty in Tax Law: Do Opposites Attract? Laws. 2020; 9(4):30. https://doi.org/10.3390/laws9040030

Chicago/Turabian Style

Demin, Alexander V. 2020. "Certainty and Uncertainty in Tax Law: Do Opposites Attract?" Laws 9, no. 4: 30. https://doi.org/10.3390/laws9040030

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