Constitutional Doctrine of Taxation in the United States

Abstract

The author of the research examined the status and role of constitutional judicial doctrine as a means and form of law. Judicial decision-making activities of a precedent value are not just an individual decision. A series of precedents turns into a form of law. In addition to a series of precedents, the stability of the doctrine is explained by the presence of a unified approach (the doctrinal method, as a method of interpretation and resolution of a dispute), extracted from precedents. The author connects the transformation of judicial doctrine into a source of law with the need for judicial interpretation of abstract provisions of the US Constitution. Much attention is paid to the legal aspects of economic and social policy. The constitutional judicial doctrine of taxation and expenditure of tax revenues is highlighted. The author comes to the conclusion about its cyclical evolution, primarily from the point of view of the social conditionality of the tax policy of the state. Judicial activities and doctrinal methods are modified from the protection of a predominantly private interest in the protection of public interest. Currently, there is a tendency to strengthen private interest as the basis of constitutional regulation. At the same time, the doctrine of taxation remains the main instrument of the constitutional legitimization of social legislation.