Evaluation terms in Tax Law

Key words: force majeure circumstances, other interested person; persons with no interest in the process; economic justification of expenses, judicial practice, public law, interpretation of law. A relatively definite rule The Master’s thesis is devoted to the examination of estimative terms in tax law. The relevance of this research is justified by the need to define the essence and the legal nature of estimative terms in the course of implication of tax law, the content of which is not subject to a broad interpretation according to a general legal approach. The author of this study introduces a definition of estimative terms in tax law and examines generic features reflecting the phenomenon in question. The author also studies the practice of application of certain estimative tax rules containing such estimative terms as “force majeure circumstances”, “other interested person”, “a person with no interest in the process” and “economic justification of expenses”. When writing the thesis, various legal acts, monographs, dissertations, articles, educational materials as well as judicial practice have been used.