Burden of proof in tax income dispute in the tax law with a comparative view to USA law

The burden of proof in disputes between taxpayer and tax office respecting the income tax is governed by special legal rules corresponding with the special character of tax transactions on the basis of general rule of proving in the legal system. On the one hand, general rules of proving and some principles like the no obligation principle constitute the bases of burden of proof rules in the income tax and on the other hand, special position of taxpayer and the role of his tax return in the documenting and evidencing tax transactions as well as sovereign and formal position of tax office in assessment of income tax create special phenomena respecting burden of proof of factual transaction by taxpayer or tax office. This research is to analyse and propose a theory on purden of proof in income tax disputes on the basis of general rules of evidence and special rules and phenomena of tax law.The research method of this article is based on clarifying, analyzing and legal concluding on the basis of the relevant theorical foundations, general legal principles, special tax rules, relevant laws and regulations, judicial practices and awards as well as findings of comparative law research. The research is to theorize for initiating the principles, rules for legal questions of burden of proof in the income tax cases.