Suchergebnisse

The purpose of the research was to consider appropriate forms of interpretation of legal norms in modern jurisprudence. In the main content it has been established that the interpretation results in a general conclusion or a sum of conclusions reached by the subject of interpretation in the process of clarification of the rule of law (legal norms), using the whole set of methods of interpretation, which is appropriate to the legal reality. The methodological basis of the research was presented as comparative-legal and systematic analysis, formal-legal method, as well as hermeneutic method, method of analysis and synthesis. It has been concluded that the procedure for achieving the purpose of interpretation should be as follows: grammatical interpretation - teleological interpretation - clarification of the conformity of the essence of the content of the legal norm with the principles of law - systematic interpretation - special legal interpretation - logical interpretation - functional interpretation - historical interpretation - repeated application of the interpretation procedure upon receipt of new data. If this procedure is properly followed, it is possible to achieve the conditions for the achievement of an adequate legal hermeneutics, which places the texts in their context of meaning.

The purpose of the research is devoted to studying the legal nature of legal relations in the process of implementing state tax policy. The main content. Considered is the normative framework which forms the basis for regulation of tax policy. Noted is close connection of this branch with all spheres of legal reality of the society. Analyzed are the concepts of "legal relations" and "legal regulation". The content of legal regulation of the tax sector is characterized through the study of public service, law enforcement and jurisdictional activities of the state in the tax sphere. Methodology. Review of materials and methods is performed on the basis of analyzing documentary materials on regulation of the state tax policy. Conclusions. It is determined that legal regulation in the sphere of tax policy includes public service, law enforcement and jurisdictional activity of the state, which is aimed at satisfaction of human rights and legitimate interests. Such activity is aimed at ensuring a high quality of life for people throughout the territory of Ukraine, and also at achieving an optimal balance between filling the budget and maintaining conditions for economic growth and improving social welfare. The sphere of taxes affects provision of national interests.