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Taxes and Taxation
Reference:
Romanova, E. V.
Judicial Doctrine as the Source/Form of Law
in the USA Tax Law
// Taxes and Taxation.
2012. ¹ 11.
P. 52-61.
URL: https://en.nbpublish.com/library_read_article.php?id=62009
Romanova, E. V. Judicial Doctrine as the Source/Form of Law in the USA Tax LawAbstract: 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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