Evaluation of Evidence in the Tax Law

E-book

Jozef Sábo

The monograph deals with two fundamental aspects concerning evaluation of evidence in the law. In the first part, the monograph addresses the question: „How it is possible to apply law in individual case, if human knowledge about past is objectively limited and flawed?“ (e.g. what is the nature of truth in the law?). The second part of the monograph identifies certain models of reasoning concerning factual questions which occur across different individual legal cases (especially tax cases and criminal cases). In that regard, the monograph draws from Anglo-American legal scholarship and deals with three main concepts concerning evaluation of evidence: argumentation, probability and narratives and their role in evaluation of evidence.

The monograph is the output of the grant project APVV no. 16-0160 which deals with the issue of tax evasion and tax avoidance (especially their motivating factors, emergence, and elimination). The author believes that better understanding of evaluation of evidence may contribute to the improvement in effectiveness of tax administration.

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Quantity

978-80-8152-881-1

Data sheet

Method of publication:
E-book (pdf)
Author:
Jozef Sábo
Document type:
Monograph
Number of pages:
228
Available from:
02.09.2020
Year of publication:
2020
Edition:
1st edition
Publication language:
Slovak
Faculty:
Faculty of Law
Note:
Táto vedecká monografia vznikla ako výstup z riešenia grantovej úlohy projektu APVV č.16-0160 „Daňové úniky a vyhýbanie sa daňovým povinnostiam (motivačné faktory, vznik a eliminácia).
DOI:
https://doi.org/10.33542/HDD2020-881-1
- Free for download

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