The article analyzes current issues regarding the use of valuation concepts in tax law. In particular, scientific approaches to the specification of valuation concepts in tax law, which they receive in the normative order or in judicial practice, are considered.
The article analyzes the development of the doctrine of judicial discretion in the history of criminal law. It has been proven that most of the modern theories of judicial discretion are integrative in nature, reflected in modern criminal codes. For example, the French Criminal Code of 1992 relies on the ideas of the school of “new social protection” and on the concepts and institutions developed by the classical school (in the case of the classification of criminal acts, guilt, insanity).
In terms of competitiveness of the domestic proceedings and the ambiguous approach of the theory of the judicial process and the legislator to judge procedural manifestations of activity in court cases urgent problem of the judge's discretion in the preparation for the trial, in a case in court, the reopening of the case in view of new or newly discovered facts.