Presumptions on Discretion in Law Enforcement of Financial Legal Provisions

Abstract

Actuality of the research. Legal presumptions refer to legal anomalies, i.e. atypical regulators of law, which are based on assumptions about the presence or absence of legal facts or compositions. In the area of financial law application, this category is fragmented. Therefore, the formulation of a comprehensive doctrinal generalization on this concept is relevant. The purpose of the paper is to reveal the features of presumptions on discretion in law enforcement of financial legal provisions. The research tasks cover defining the essence and types of the presumptions, possible ways to establish appropriate procedural limits for discretion in law enforcement of financial legal provisions. The research methodology is the use of contemporary general philo-sophical, general scientific and specific scientific instruments. The choice of these tools of knowledge is determined by a systematic approach. This provides an opportunity to explore theoretical and practical issues of discretion in law enforcement of financial legal provisions in the unity of their content component and external form of reflection. The author has outlined the essence of legal presumptions on discretion in law enforcement of financial legal provisions as both current legal phenomena and legal regulations. The relationship between presumptions and principles of law, as well as the classification of presumptions has been researched into. Presumptions on discretion in law enforcement of financial legal provisions are formed in relation to a particular legal fact or group of facts or compositions that correspond with a particular law enforcement situation, which is due to the origin, content and purpose of these facts or compositions, the relationship between them. With regard to discretion in law enforcement of financial legal provisions, it could also be argued that there are both legally defined irrefutable presumptions (innocence, “all doubts in favour of the taxpayer”) and rebuttable in a particular case, which does not terminate its effect as a whole. It has been concluded that presumptions on discretion in law enforcement of financial legal provisions are applied due to logical methods of induction or modelling, when the probability of a phenomenon is not high enough.