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@inproceedings{1420548,
author = {Gorosh, Yulia},
address = {Brno},
booktitle = {Dny práva 2017 - Dayes of law 2017, část III. stabilita a stabilizace podnikatelského prostředí},
edition = {1},
editor = {Dana Šramkova, Michal Janovec, Jiří Valdhans},
keywords = {consistency of law; legislative system; systematization of law; codification; consolidation; incorporation; tax law; tax law codification},
howpublished = {elektronická verze "online"},
language = {eng},
location = {Brno},
isbn = {978-80-210-8974-7},
pages = {154-175},
publisher = {Masarykova univerzita, Právnická fakulta},
title = {Codification of tax norms as a stabilization factor for the area of entrepreneurial activity},
url = {http://www.dnyprava.cz/dokumenty/44813},
year = {2018}
}
TY - JOUR
ID - 1420548
AU - Gorosh, Yulia
PY - 2018
TI - Codification of tax norms as a stabilization factor for the area of entrepreneurial activity
PB - Masarykova univerzita, Právnická fakulta
CY - Brno
SN - 9788021089747
KW - consistency of law
KW - legislative system
KW - systematization of law
KW - codification
KW - consolidation
KW - incorporation
KW - tax law
KW - tax law codification
UR - http://www.dnyprava.cz/dokumenty/44813
N2 - In the given article the author states that tax law should be considered a dynamic system that is susceptible to frequent and numerous changes. On the one hand, this kind of char-acter of the given system is a stabilization factor for the economy, as it keeps adjusting to the existing economic conditions and its subjects’ needs. On the other hand, being changeable and dynamic, tax law is a system where there often arises the problem of 'legal uncertainty', which is a destabilization factor for the area of entrepreneurial activity. Based on the given statement the author analyses such a method of systematization of law as codification, using the Tax Code of Russia as an example of a codified source of tax law. Based on the results of this analysis the author draws a conclusion that codification can be considered to be an instrument that to a certain extent allows one to cope with the prob-lem of ‘legal uncertainty’ in dynamic systems, to rationalize law and make it more accessi-ble for the end ‘consumer’. In the author’s opinion, these characteristics of codification allow one to consider it a factor that is capable of stabilizing economy and the activity of its subjects
ER -
GOROSH, Yulia. Codification of tax norms as a stabilization factor for the area of entrepreneurial activity. Online. In Dana Šramkova, Michal Janovec, Jiří Valdhans. \textit{Dny práva 2017 - Dayes of law 2017, část III. stabilita a stabilizace podnikatelského prostředí}. 1st ed. Brno: Masarykova univerzita, Právnická fakulta, 2018, p.~154-175. ISBN~978-80-210-8974-7.
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