On benefits of new legal realism for international tax scholarship

Q2 Social Sciences

Transnational Legal Theory Pub Date : 2023-08-27 DOI:10.1080/20414005.2023.2250981

V. Plekhanova

引用次数: 0

Abstract

ABSTRACT Specialists in international tax law tend to adopt a legal positivism perspective. Although not without merit, legal positivism alone offers an incomplete understanding of international tax law for the purposes of legal theory, law-making and practice. In comparing new legal realism with legal positivism, this article will demonstrate how analytical frameworks that incorporate a new legal realism approach can enhance our understanding of international tax law and its concepts, by viewing it through the real-world lens. It will also outline some issues for future empirical analysis that could help to advance legal positivism theory and connect law-making and the practice of international tax law to the real world.

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论新法律现实主义对国际税务学术的益处

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来源期刊

Transnational Legal Theory Social Sciences-Law

CiteScore

2.10

自引率

0.00%

发文量

期刊介绍： The objective of Transnational Legal Theory is to publish high-quality theoretical scholarship that addresses transnational dimensions of law and legal dimensions of transnational fields and activity. Central to Transnational Legal Theory''s mandate is publication of work that explores whether and how transnational contexts, forces and ideations affect debates within existing traditions or schools of legal thought. Similarly, the journal aspires to encourage scholars debating general theories about law to consider the relevance of transnational contexts and dimensions for their work. With respect to particular jurisprudence, the journal welcomes not only submissions that involve theoretical explorations of fields commonly constructed as transnational in nature (such as commercial law, maritime law, or cyberlaw) but also explorations of transnational aspects of fields less commonly understood in this way (for example, criminal law, family law, company law, tort law, evidence law, and so on). Submissions of work exploring process-oriented approaches to law as transnational (from transjurisdictional litigation to delocalized arbitration to multi-level governance) are also encouraged. Equally central to Transnational Legal Theory''s mandate is theoretical work that explores fresh (or revived) understandings of international law and comparative law ''beyond the state'' (and the interstate). The journal has a special interest in submissions that explore the interfaces, intersections, and mutual embeddedness of public international law, private international law, and comparative law, notably in terms of whether such inter-relationships are reshaping these sub-disciplines in directions that are, in important respects, transnational in nature.