电邮这篇文章 The Civil Law Influence on the Tax Law Terminology and Legal Institutions
- 作者: Smolitskaya E.E.1
-
隶属关系:
- Voronezh State University
- 期: 卷 9, 编号 4 (2022)
- 页面: 71-76
- 栏目: Public law
- URL: https://journals.eco-vector.com/2410-7522/article/view/101386
- DOI: https://doi.org/10.17816/RJLS101386
- ID: 101386
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详细
The purpose of this study is to analyze civil law’s influence on tax law terminology and legal institutions.
The article proves that the civil and tax law interconnection is based on unified “property algorithms,” which serve as the basis of most legal institutions of these branches of law. This permits civil law, as a relatively old and advanced branch of law, to have a great impact on tax law.
In addition, this article investigates the continuation of civil and tax legal regulation that is causing civil events and legal facts to be considered in tax rules.
The analysis of civil and tax legal terminology reveals a legal reception of the civil terms by the tax law, and some terms have changed their meanings. The author exposes problems caused by multiple meanings of legal terms and justifies the need for legal terms to be unambiguousness. It is been proven that the terminological field conception does not apply to solving the problems of civil law and tax law interconnection.
In the concluding part of this article, an authorial methodology for solving the terminological problems is offered. This methodology involves the forms of civil law’s influence on tax law.
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作者简介
Elena Smolitskaya
Voronezh State University
编辑信件的主要联系方式.
Email: amylena@yandex.ru
SPIN 代码: 2902-4844
Candidate of Legal Sciences
俄罗斯联邦, Voronezh
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