The Role of Precedent in the Tax Law of Foreign Countries

Anna Zolotareva and Stanislav Shatalov

Published Papers from Russian Presidential Academy of National Economy and Public Administration

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.

Keywords: Law; legal precedent; case law; tax law (search for similar items in EconPapers)
JEL-codes: K10 K34 (search for similar items in EconPapers)
Pages: 73 pages
Date: 2013-09-21
References: Add references at CitEc
Citations:

Downloads: (external link)
https://repec.ranepa.ru/rnp/ppaper/dok9.pdf
Our link check indicates that this URL is bad, the error code is: 404 Not Found

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:rnp:ppaper:dok9

Access Statistics for this paper

More papers in Published Papers from Russian Presidential Academy of National Economy and Public Administration Contact information at EDIRC.
Bibliographic data for series maintained by RANEPA maintainer ().