To the question of reasonableness in tax relations

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

Abstract

The article examines the applications of the «reasonableness» category in tax relations. On the basis of the analysis, it was concluded that reasonable restraint was needed in the activities of officials of the supervisory authorities, especially in matters related to discretion in making appropriate decisions. The legal regulation of tax relations at the current stage of economic development of the Republic of Belarus should be based on reasonable restraint and reasonable prudence on the part of state authorities.

Author Biography

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

PhD (law), docent; associate professor at the department of public administration, faculty of law

References

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Published
2024-01-09
Keywords: reasonableness, reasonable restraint, tax relations, reasonable timing, discretion, tax base adjustment
How to Cite
Pilipenka, A. A. (2024). To the question of reasonableness in tax relations. Journal of the Belarusian State University. Law, 3, 57-63. Retrieved from https://journals.bsu.by/index.php/law/article/view/5855
Issue
No 3 (2023): Journal of the Belarusian State University. Law
Section
Finance Law and Tax Law