Scientific and statutory modelling of the participants’ good fatin in tax relations

Abstract

The theoretical and practical issues of taxpayer’s good faith are studied. Innovative scientific aspects of fair tax administration are covered. The necessity to give the actions of supervisory authorities a conscientious nature as well as the necessity to enshrine the principle of good faith in tax legislation as applied to all participants in tax relations are grounded.

Author Biography

Aleksandr A. Pilipenka, Belarusian State University, 4 Niezaliežnasci Avenue, Minsk 220030, Belarus

PhD (law), docent; head of the department of financial law and legal regulation of economic activities, faculty of law

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Published
2020-10-27
Keywords: good faith, taxpayer’s good fait, tax benefit, fair tax administration, judicial discretion
How to Cite
Pilipenka, A. A. (2020). Scientific and statutory modelling of the participants’ good fatin in tax relations. Journal of the Belarusian State University. Law, 3, 94-100. Retrieved from https://journals.bsu.by/index.php/law/article/view/3217
Issue
No 3 (2020): Journal of the Belarusian State University. Law
Section
Finance Law and Tax Law