Perm University Herald. Juridical Sciences. 2017. Issue 1 (35)


Demin A.V. 
Law Institute – Siberian Federal University

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ORCID: 0000-0002-2535-2016 ResearcherID: S-3844-2016
«Scopus» & «Web of Science» article:      


Requisites: Demin A. V. Diskretsiya v nalogovom prave [Discretion in Tax Law]. Vestnik Permskogo Universiteta. Juridicheskie Nauki – Perm University Herald. Juridical Sciences. 2017. Issue 35. Pp. 42–55. (In Russ.). DOI: 10.17072/1995-4190-2017-35-42-55
DOI: 10.17072/1995-4190-2017-35-42-55

Introduction: the article examines discretionary powers of the tax authorities. Purpose: to identify the main characteristics of the use of discretion in tax law. Methods: the study is based on empirical methods of comparison, description and interpretation, theoretical methods of formal and dialectical logic, and specific scientific methods: legal dogmatic method and method of legal norm interpretation. Results: Russian and foreign lawmakers are actively using discretionary powers of the tax authorities to achieve the objectives of legal regulation to overcome the uncertainty in tax law. Conclusions: discretion in tax law is designed so that in a situation of complete or relative uncertainty the tax authority could have the opportunity to choose the optimal solution from a number of legitimate alternatives. The attribute signs of discretion in tax law include: existence of legal bases; implementation of discretionary powers strictly within the competence; alternativeness of the choice, where each of possible alternatives is lawful; accounting of the specific situation in case of adoption of the discretionary decision (the situation-based approach); creative nature; a discretionary decision is made under the influence of both objective and subjective factors; discretion is limited by legal and extra-legal framework; the exercise of a discretion power results in choosing the optimal resolution for the case. Legal forms of discretion in tax law: the use of legal principles, anti-avoidance rules, valuation norms, presumptive taxation, analogy of the law, relative sanctions, etc.

Keywords: discretion; dispositivity; enforcement; freedom of choice; tax; tax authority; tax law; taxatio
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ISSN 1995-4190 ISSN (eng.) 2618-8104
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DOI 10.17072/1995-4190
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