Ideologinen laintulkinta vero-oikeudessa
Avainsanat:
vero-oikeus, kriittinen oikeusteoria, verosuunnittelu , kriittinen oikeusteoria, verosuunnitteluAbstrakti
ldeological interpretation in tax law
Legal questions concerning the interpretation of tax law are normally understood to be technical by nature, and perhaps lacking deeper value conflicts. In the article, the author examines what role political ideology plays in the formation of tax law doctrine. The corpus of tax legislation should be understood as a compromise between conflicting political interests. Regardless of such compromise, the competition of opposing ideologies re-emerges when the courts interpret the provisions of tax law. The author argues that the ideological biases of tax doctrine can be seen when considering the distributive effects of the tax system. That said, the distributive effects of the whole tax system are very different from the legislator's perspective than from a judge's perspective. Some taxes can be evaded more easily than others, which can be understood as an effect of the ideologically oriented legal work by judges, advocates and legal scholars.
