Academic Scientific JournalsOn some assumptions in the dogmatic study of tax law
DOI:
https://doi.org/10.4467/22996834FLR.18.006.9046Keywords:
is−ought problem, enthymematic reasoning, methodology of tax law dogmaticsAbstract
In the paper it is observed that methodology of traditional legal dogmatics omits the philosophical problem known as the “is−ought problem” or “Hume’s guillotine” according to which it is not logically possible to derive normative statements from descriptive statements and vice versa. Dogmatic arguments based on interpretation of a fragment of the system of law nevertheless contain comments and recommendations on empirical reality which that fragment of law regulates. It is shown in the paper that in doing so, their authors include enthymemes in their arguments, which are syllogisms with hidden premises. Since law belongs to the wider category of humanities, these enthymemes are of rhetorical kind, and this calls for increased caution in order to avoid theoretical fallacies which may result in misguided changes in the system of law.
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Legislation:
Act no. 1342/2012 Dz. U., on Reduction of Some of the Administrative Burdens in Business.
Act no. 1471/2014 Dz. U., Regulation of the Council of Ministers on establishment, organization and functioning of Codification Commission of the General Tax Law.
Act no. 2343/2015 Dz. U., on Amending the Tax Ordinance Act and other selected acts.
Act no. 283/2016 Dz. U., Regulation of the Prime Minister on the Principles of Legislative Technique, as amended.
Act no. 201/2017 Dz. U., Tax Ordinance Act, as amended.
Act no. 2077/2017 Dz. U., on Public Finance, as amended.
Act no. 2343/2017. Dz. U., on Corporate Income Tax, as amended.
Act no. 200/2018 Dz. U., on Personal Income Tax, as amended.
List of documents:
Substantiation no. 833, Sejm paper of VIIth term – for the governmental project of the Act on Reduction of Some of the Administrative Burdens in Business.
Substantiation no. 3462, Sejm paper of VIIth term – for the governmental project of the Act Amending the Tax Ordinance Act and other selected acts.
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