Codification of tax norms as a stabilization factor for the
area of entrepreneurial activity

D 2018

Codification of tax norms as a stabilization factor for the area of entrepreneurial activity

GOROSH, Yulia

Basic information

Original name

Codification of tax norms as a stabilization factor for the area of entrepreneurial activity

Authors

GOROSH, Yulia (643 Russian Federation, guarantor, belonging to the institution)

Edition

1. vyd. Brno, Dny práva 2017 - Dayes of law 2017, část III. stabilita a stabilizace podnikatelského prostředí, p. 154-175, 22 pp. 2018

Publisher

Masarykova univerzita, Právnická fakulta

Other information

Language

English

Type of outcome

Stať ve sborníku

Field of Study

50501 Law

Country of publisher

Czech Republic

Confidentiality degree

není předmětem státního či obchodního tajemství

Publication form

electronic version available online

References:

Open access sborníku

RIV identification code

RIV/00216224:14220/18:00120369

Organization unit

Faculty of Law

ISBN

978-80-210-8974-7

Keywords (in Czech)

consistency of law; legislative system; systematization of law; codification; consolidation; incorporation; tax law; tax law codification; legal uncertainty; crisis of the sources of law; stabilization factor of entrepreneurial activity; legal regulation of tax relations

Keywords in English

consistency of law; legislative system; systematization of law; codification; consolidation; incorporation; tax law; tax law codification

Abstract

V originále

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

Citovat

GOROSH, Yulia. Codification of tax norms as a stabilization factor for the area of entrepreneurial activity. Online. In Dana Šramkova, Michal Janovec, Jiří Valdhans. 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.

@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.

Detailed Information on Publication Record