УДК 340.130.5+342.4 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.
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