The relevance is due to the variability and incompleteness of modern tax legislation, which results in increased attention to the problems of applying tax rules with the use of analogy as a key technique for overcoming legal lacunae. The objective is to enhance the development of the doctrinal frameworks for the practice of applying the analogy of law and to identify the peculiarities of the implementation of this tool in the area of tax. The methodological framework involves general scientific (analysis and synthesis, abstraction and concretization) and special research methods (comparative legal, formal legal, technical legal, teleological). |
