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Taxes and Taxation
Reference:

Romanova, E. V. Judicial Doctrine as the Source/Form of Law in the USA Tax Law

Abstract: Source of law is the main issue in the theory of law. Judicial practice has a considerable influence on regulation of tax relations. Based on the example of the USA legal system, the author of this particular article views such a specific source of law as the judicial doctrine. The author gives the definition of the judicial doctrine, explains it and describes the difference between a case and a judicial doctrine. The author also analyzes the position of doctrine in the hierarchy of tax law sources.


Keywords:

taxes and taxation, doctrine, case, courts, source, USA, hierarchy, system, practice, optimization.


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This article written in Russian. You can find original text of the article here .
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