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<article article-type="research-article" dtd-version="1.3" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xml:lang="ru"><front><journal-meta><journal-id journal-id-type="publisher-id">pravo</journal-id><journal-title-group><journal-title xml:lang="ru">Правоприменение</journal-title><trans-title-group xml:lang="en"><trans-title>Law Enforcement Review</trans-title></trans-title-group></journal-title-group><issn pub-type="ppub">2542-1514</issn><issn pub-type="epub">2658-4050</issn><publisher><publisher-name>Dostoevsky Omsk State University</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.24147/2542-1514.2017.1(1).19-27</article-id><article-id custom-type="elpub" pub-id-type="custom">pravo-41</article-id><article-categories><subj-group subj-group-type="heading"><subject>Research Article</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="ru"><subject>Статьи</subject></subj-group></article-categories><title-group><article-title>ТОЛКОВАНИЕ (РАЗЪЯСНЕНИЕ) НОРМАТИВНЫХ ПРАВОВЫХ АКТОВ (ТЕОРИЯ И ПРАКТИКА)</article-title><trans-title-group xml:lang="en"><trans-title>INTERPRETATION (EXPLANATION) OF NORMATIVE LEGAL ACTS (THEORY AND PRACTICE)</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Василевич</surname><given-names>Г. А.</given-names></name><name name-style="western" xml:lang="en"><surname>Vasilevich</surname><given-names>G.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Доктор юридических наук, профессор, Заслуженный юрист Республики Беларусь, заведующий кафедрой конституционного права; AuthorID: 596200</p></bio><bio xml:lang="en"><p>Doctor of Law, Professor, Honoured Lawyer of the Republic of Belarus,Head, Department of Constitutional Law; AuthorID: 596200</p></bio><email xlink:type="simple">Gregory_1@tut.by</email><xref ref-type="aff" rid="aff-1"/></contrib></contrib-group><aff-alternatives id="aff-1"><aff xml:lang="ru"><institution>Белорусский государственный университет, г. Минск</institution><country>Беларусь</country></aff><aff xml:lang="en"><institution>Belarusian State University, Minsk</institution><country>Belarus</country></aff></aff-alternatives><pub-date pub-type="collection"><year>2017</year></pub-date><pub-date pub-type="epub"><day>22</day><month>03</month><year>2017</year></pub-date><volume>1</volume><issue>1</issue><fpage>19</fpage><lpage>27</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Василевич Г.А., 2017</copyright-statement><copyright-year>2017</copyright-year><copyright-holder xml:lang="ru">Василевич Г.А.</copyright-holder><copyright-holder xml:lang="en">Vasilevich G.</copyright-holder><license xml:lang="ru" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>Данная работа распространяется под лицензией Creative Commons Attribution 4.0.</license-p></license><license xml:lang="en" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>This work is licensed under a Creative Commons Attribution 4.0 License.</license-p></license></permissions><self-uri xlink:href="https://enforcement.omsu.ru/jour/article/view/41">https://enforcement.omsu.ru/jour/article/view/41</self-uri><abstract><p>УДК 340.130.5+342.4</p><p>В статье анализируется белорусское законодательство, позиции ученых и практика относительно дачи органами государственной власти толкования (разъяснения) принятых актов. Обращается внимание на имеющиеся недостатки, в частности привлечение юридических и физических лиц к ответственности, когда они действовали в соответствии с полученным от должностного лица ответом, но с которым не согласилась вышестоящая организация, разноречивую практику доведения до сведения принятых актов толкования, споры относительно круга инстанций, к которым можно обратиться по поводу данного разъяснения акта. Подчеркивается необходимость совершенствования действующего законодательства, вносятся соответствующие предложения.</p></abstract><trans-abstract xml:lang="en"><p>УДК 340.130.5+342.4</p><p>The legal theory and practical problems of interpretation (explanation) of adopted acts are analyzed in the article. The author researches Belarusian legislation, theory of law and legal acts of public authorities.The article gives a detailed description of the types of interpretation, such as authentic, casual, – with examples from Belarusian legislation.Attention is drawn in the article to existing shortcomings, in particular, liability of organizations and individuals when they act in accordance with the official response, abolished by superior authorities.The author offers comprehension of the problems associated with contradictory practice of promulgation the adopted acts of interpretation, disputes regarding the list of authorities, who are able to clarify such act.The author emphasizes that if the explanation given to one requesting applicant, previously formulated rule must have the power at emergence of a similar situation concerning an-other requesting applicant. The author believes that the taxpayer or other applicant should have possibility to claim into the court if he disagrees with personal answer given by relevant authority (an official).The author speaks about the necessity of recognition of precedent as source of law. Judicial and other precedent are at the core of law enforcement practice, the guarantor of a uniform enforcement practice.In conclusion it is emphasized the necessity of improving existing legislation, the proposals are introduced.</p></trans-abstract><kwd-group xml:lang="ru"><kwd>Толкование (разъяснение)</kwd><kwd>виды толкования</kwd><kwd>последствия толкования</kwd><kwd>недопустимость придания акту обратной силы</kwd><kwd>ответственность должностного лица</kwd></kwd-group><kwd-group xml:lang="en"><kwd>Interpretation (explanation)</kwd><kwd>types of interpretation</kwd><kwd>the effects of the interpretation</kwd><kwd>the inadmissibility of the act of giving retroactive effect</kwd><kwd>the responsible official</kwd></kwd-group></article-meta></front><back><ref-list><title>References</title><ref id="cit1"><label>1</label><citation-alternatives><mixed-citation xml:lang="ru">Алексеев С.С. Общая теория права: в 2 т. / С.С. Алексеев. – М.: Юридическая литература, 1982. – Т. 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