| DC Field | Value | Language |
|---|
| dc.contributor.author | Bogenschneider, B. | en |
| dc.contributor.editor | Maleshin, D. | en |
| dc.date.accessioned | 2018-12-16T09:30:06Z | - |
| dc.date.available | 2018-12-16T09:30:06Z | - |
| dc.date.issued | 2016 | |
| dc.identifier.citation | Bogenschneider, B. Factual indeterminacy in international tax law / B. Bogenschneider // BRICS Law Journal / chief editor D. Maleshin; deputy chief editor S. Marochkin; executive editor E. Gladun. – 2016. – Vol. 3, No. 3. – P. 73-102. | en |
| dc.identifier.issn | 2412-2343 | online |
| dc.identifier.issn | 2409-9058 | print |
| dc.description.abstract | Legal indeterminacy comes in a variety of forms identified here as: (i) general legal indeterminacy; (ii) factual indeterminacy; and (iii) Mach/Feyerabend factual indeterminacy. The concept of general “legal indeterminacy” refers to problems in legal interpretation and has been extensively studied. “Factual indeterminacy” refers to the indeterminacy of facts as a matter of tax law when derived from separately indeterminate fields of law. “Mach/ Feyerabend factual indeterminacy” refers to fact words as derived from legal theory which provide the content for legal interpretation. The “facts” in tax law are not transcendent to law; in addition, the “fact” words of tax law cannot be simply imported from the field of economics. The incremental question of the origins of theory (as discussed by Karl Popper and Albert Einstein) is also analyzed here. The theory of tax law originates with “sympathy with experience” or “intellectual love” (tr. Einfühlung) of tax law by lawyers as reflected in the special heuristics and practices of the profession. Legal theory accordingly functions in similar fashion to scientific theory where a particular legal theory can be falsified (qua Popper) or understood in pluralistic terms by incorporating auxiliary ideas. | en |
| dc.format.mimetype | application/pdf | en |
| dc.language | en | en |
| dc.publisher | Publishing House V.Ема | en |
| dc.relation.ispartof | BRICS Law Journal. – 2016. – T. 3, Vol. 3 | en |
| dc.rights | Authors who publish with this journal agree to the following terms: Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work. | en |
| dc.rights | Авторы, публикующие в данном журнале, соглашаются со следующим: Авторы сохраняют за собой авторские права на работу и предоставляют журналу право первой публикации работы на условиях лицензии Creative Commons Attribution License, которая позволяет другим распространять данную работу с обязательным сохранением ссылок на авторов оригинальной работы и оригинальную публикацию в этом журнале. Авторы сохраняют право заключать отдельные контрактные договорённости, касающиеся не-эксклюзивного распространения версии работы в опубликованном здесь виде (например, размещение ее в институтском хранилище, публикацию в книге), со ссылкой на ее оригинальную публикацию в этом журнале. Авторы имеют право размещать их работу в сети Интернет (например в институтском хранилище или персональном сайте) до и во время процесса рассмотрения ее данным журналом, так как это может привести к продуктивному обсуждению и большему количеству ссылок на данную работу. | ru |
| dc.subject | Feyerabend | en |
| dc.subject | Popper | en |
| dc.subject | legal science | en |
| dc.subject | indeterminacy | en |
| dc.subject | Mach | en |
| dc.title | Factual indeterminacy in international tax law | en |
| dc.title.alternative | Фактическая неопределенность в международном налоговом праве | ru |
| dc.type | Article | en |
| dc.type | info:eu-repo/semantics/publishedVersion | en |
| dc.type | info:eu-repo/semantics/article | en |
| local.description.firstpage | 73 | |
| local.description.lastpage | 102 | |
| local.issue | 3 | |
| local.volume | 3 | |
| local.identifier.uuid | 460c1e1b-49a2-4ee5-8795-463c34341e7c | - |
| local.identifier.handle | ru-tsu/16678 | - |
| dc.identifier.doi | 10.21684/2412-2343-2016-3-3-73-102 | |
| dc.identifier.doi | 10.21684/2412-2343-2016-3-3 | |
| Appears in Collections: | BRICS Law Journal
|
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