IDEAS home Printed from https://ideas.repec.org/p/rnp/ppaper/dok9.html
   My bibliography  Save this paper

The Role of Precedent in the Tax Law of Foreign Countries

Author

Listed:
  • Zolotareva, Anna

    (Russian Presidential Academy of National Economy and Public Administration (RANEPA); Gaidar Institute for Economic Policy)

  • Shatalov, Stanislav

    (Russian Presidential Academy of National Economy and Public Administration (RANEPA); Gaidar Institute for Economic Policy)

Abstract

The paper discusses existing in theory approaches to the definition of judicial precedent, and the role of precedent and judicial law-making at all in common law countries and the countries of the Romano-Germanic law. Investigated the most complex aspects of the doctrine of stare decisis, including the problems of allocation ratio decidendi of judgments.

Suggested Citation

  • Zolotareva, Anna & Shatalov, Stanislav, 2013. "The Role of Precedent in the Tax Law of Foreign Countries," Published Papers dok9, Russian Presidential Academy of National Economy and Public Administration.
    • Handle: RePEc:rnp:ppaper:dok9
    as

    Download full text from publisher

    File URL: https://repec.ranepa.ru/rnp/ppaper/dok9.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Law; legal precedent; case law; tax law;
    All these keywords.

    JEL classification:

    • K10 - Law and Economics - - Basic Areas of Law - - - General (Constitutional Law)
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:rnp:ppaper:dok9. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: RANEPA maintainer (email available below). General contact details of provider: https://edirc.repec.org/data/aneeeru.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.