ON THE ISSUE OF INTERPRETATION OF TAX REGULATIONS

The article is devoted to the examination of the issue of interpretation of tax regulations on the basis of general theoretical approaches, taking into consideration peculiarities of tax legislation, using existing methods and types of interpretation of tax regulations, as well as the formulation of author's conclusions and proposals. During the research, the attention is paid to the fact that interpretation of tax rules facilitates their proper implementation and interpretation of tax rules itself consists of two integral parts – determination and clarification. After analyzing approaches to the interpretation of tax rules suggested in the legal literature, the author notes that interpretation of tax rules can be performed with the use of linguistic, logical, stylistic and historical methods, which are characterized in the research. It is noticed that analyzed methods of interpretation of tax rules can be applied by different subjects of tax relations. It is concluded that the interpretation of tax rules, as a necessary part of the process of law realization, is inherent for the tax law field, taking into consideration peculiarities of its legal regulation. However, attention is paid to the fact that the interpretation of tax rules has common features that characterize the interpretation of legal rules. At the same time, the author notes that the interpretation of tax rules can be carried out by the subjects of tax relations through the comprehension of the tax rule, fixed in the tax legislation, by its specific determination and clarification. It gives an opportunity to eliminate the lack of certainty, inaccuracy, and the incomprehensibility of the tax rule and is a precondition for further proper resolution of the issue of implementation of this rule.