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Рlace of tax planning in tax law
Theory and practice of jurisprudence
The article is dedicated to finding out the place of tax planning in the tax law. The article is based on the idea of paradoxical tax planning as a legal phenomenon. Great attention is paid to the problem of the lack of strict legitimation of the legal definition, legal nature and its place in the tax law system. It is mentioned that such situation leads to its development both in science and in law. The author notes that it is necessary to determine the type of legal phenomena to understanddoi:10.21564/2225-6555.2017.11.101322 doaj:f9baa63a17d14cf29faee6a5ec7f5c90 fatcat:5ymamfxu4nhbfh2pkvpemkbrwi