Proof of Facts in Tax Law
Keywords:
proof theory, evidence assessment, tax lawAbstract
The proof deals with inductive reasoning about facts relevant to the law. To say that a fact is legally proven means to recognize the strength of the legal reasoning carried out on the premises that support that conclusion. The categories studied by the theory of proof, supported by epistemology and the general theory of law, can contribute to the evolution of the study of proof of facts in tax law. The present work seeks to systematize these theoretical contributions, whether from the point of view of the facts that must be proven in tax law, or from the point of view of evidential assessment in tax cases, based on rational criteria that make consistent the inferential reasoning in the tax assessment.
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Copyright (c) 2022 Heron Charneski
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