System tax law - this is objectively determined internal organization tax law, which is represented by a set of tax law norms, agreed upon and grouped into Tax Law Institutes.

All norms and institutions of tax law form the General and Special parts of tax law.

The general part of tax law includes norms and institutions of tax law that establish general approaches to regulating the taxation system, relating to all types of taxes, other mandatory payments tax nature, all norms and institutions of the Special Part. The provisions of the General Part apply to the institutions of the Special Part, but in a specific case, conditioned by a certain mandatory payment of a tax nature.

The General Part includes rules defining the concept of tax and elements of the legal mechanism of tax: they establish the principles, features and functions of taxes; establish the powers of government authorities in the field of taxation; define the concept, principles and structure tax system; establish the basic rights and obligations of the parties to tax legal relations; regulatory issues of implementation tax control and application of legal liability measures for offenses in the field of taxation.

A special part of tax law consists of norms and institutions that specify the tax system as a whole and determine specific mechanisms for individual mandatory tax payments. The special part contains rules regulating the collection procedure tax payments, circle of payers for each tax, objects of taxation, procedure for calculation and payment specific tax etc.

There are different approaches to determining the place of tax law in the legal system of Ukraine. It is viewed as a complex institution financial law, a sub-branch of financial law, and sometimes as an independent branch of law. However, most scientists limit the subject of tax regulation to the subject of financial law.

Tax law as an integral part of financial law is closely related to other constituent elements of the latter. Tax law comes closest to budget law, the institution financial control. The connection with budget law can be traced in the content and structure of the revenue side budget classification, closely related to the structure of the taxation system, depending on the implementation of the revenue side of budgets at all levels on the implementation of tax law norms for the collection of taxes. The connection with the Institute of Financial Control is manifested through the Institute of Tax Control, which is a type of financial control and contains regulatory standards control activities tax authorities.

Tax law also interacts with all other institutions of financial law, since the features of the taxation mechanism are also characteristic of regulating the sphere banking, insurance, market valuable papers etc.

Outside the system of financial law, tax law is associated with other branches of law, primarily with constitutional law. After all, constitutional norms that establish the principles of activity of state authorities and local self-government, the powers of these bodies in the field of taxation, which determine general principles tax system is the basis for the development of tax legislation and is part of tax law.

The close connection between tax law and administrative law is due to the fact that administrative liability measures are applied to violators of tax legislation. In addition, regulatory legal acts regulating the activities of tax authorities are sources of administrative law of Ukraine, but are also included in tax law, since they express legal norms that define powers in the field of taxation.

Tax law is also related to civil, criminal, international, environmental law and other branches of law.

The totality of tax norms in external manifestation form the sources of tax law. So, the sources of tax law are legal forms external expression of the norms that make up tax law.

In the science of tax law, the source of the latter is divided according to several principles:

1) on a power-territorial basis:

National regulations:

Republican (Autonomous Republic of Crimea);

Local regulations.

2) by the nature of legal norms:

Regulatory acts containing legal norms of a general nature, adopted by the competent authorities in the prescribed manner;

Non-normative - acts that do not contain legal norms of a general nature.

3) by features legal regulation and the nature of the installation:

A custom authorized by the competent authorities in the prescribed manner (it mainly regulates the procedural aspects of the functioning of tax acts, the limits of competence government agencies in the field of taxation);

A precedent that has become widespread in legal systems of the Anglo-Saxon type, especially when there are gaps in the legislation (the specificity here is that the legal-status body is actually a rule-making structure);

International treaties (conventions, agreements) that acquire important when resolving double taxation and other taxation issues (in Ukraine they have precedence over laws adopted by the Verkhovna Rada)

Legal doctrine inherent in Muslim countries. where it, as one of the important sources of Sharia, fills in the gaps of legislation in accordance with the prescriptions of Muslim doctrine;

A legal act is the most important, and sometimes the only source of tax law.

The sources of tax law in Ukraine are regulatory legal acts that establish the norms of tax law, as well as international treaties of Ukraine concerning the scope of regulation of tax legal relations, and together constitute tax legislation. The tax legislation of Ukraine is characterized by a number of features:

1. Acting as a form of implementation of tax law, it contains a fairly wide range of legal acts regulating the scope of taxation.

2. In accordance with Part 2 of Article 92 of the Constitution of Ukraine, the taxation system, taxes and fees are established exclusively by the laws of Ukraine, and their basis for regulatory legal acts regulating tax legal relations must be laws.

3. Along with laws, there is a significant number of by-laws (decrees, instructions, clarifications, orders) regulating tax legal relations.

4. Part of the tax legislation of Ukraine is included in budget law, highlighting fiscal functions in tax regulation, although taxes significantly influence the activities of business entities, and the tax system performs the function of structuring the economy.

The term "legislation" is widely used in legal system mainly in the meaning of a set of laws and other legal acts that regulate one or another sphere of social relations and are the sources of certain branches of law. This period is also used by the Constitution of Ukraine without defining its content (Articles 9,19,118, paragraph 12 of the Transitional Provisions). In laws, depending on the importance and specificity of social relations regulated, this term is used in different meanings: in some, only laws are meant; in others, primarily codified, the concept of “legislation” includes both laws and other acts of the Verkhovna Rada of Ukraine, and acts of the President of Ukraine, the Cabinet of Ministers of Ukraine, and in some cases, normative legal acts of central executive authorities.

Part of the national legislation of Ukraine, in accordance with Article 9 of the Constitution of Ukraine, are also existing international treaties, the consent to be bound by which is provided by the Verkhovna Rada of Ukraine. These primarily include agreements on the avoidance of double taxation.

The basis of tax legislation should be only laws and the most important by-laws (in most cases, equated to laws, which are the Decrees of the Cabinet of Ministers of Ukraine, adopted at the end of 1992 - at the beginning of 1993).

The principles of tax legislation include:

The principle of combining the interests of the state, local governments and taxpayers;

The principle of establishing taxes exclusively by laws;

Priority of tax law over non-tax law;

Protection from illegal taxation of taxpayers;

The presence of all elements of the tax mechanism in the tax law.

Tax laws are normative legal acts of the legislative body, which set out the norms of tax law regulating a special sphere of social relations - the sphere of taxation, and which have the highest legal force under other normative legal acts.

They form a certain system:

1) general non-financial laws - constitutional laws or laws belonging to other branches of law containing tax rules;

2) general financial laws are mainly budget laws;

3) general taxes laws laws, containing provisions regulating the tax system as a whole. its foundations, the main characteristics of tax levers;

4) special tax laws - laws regulating certain groups or types of taxes.

When establishing taxes (other obligatory payments of a tax nature) by adopting the relevant regulations, a number of issues related to the collection of taxes are resolved:

The mechanism for collecting taxes (other obligatory payments of a tax nature) should not be established by anything other than laws on taxation;

Changes regarding the mechanism for collecting taxes (other mandatory payments of a tax nature) must be made no later than six months before the start of the new budget year;

Any tax law must comply with the principles enshrined in the Law of Ukraine “On the Taxation System” of June 25, 1991;

Any tax (other mandatory tax payments) must be handled in the manner prescribed by law;

The mechanism for collecting taxes (other mandatory payments of a tax nature) should not be established by the law on the State Budget.

Sources (forms) of tax law- these are officially defined external forms, which contain rules governing relations arising in the taxation process.

Sources of law, including tax law, usually include various regulatory legal acts containing the relevant rules of law.

The sources of tax law are legislation Russian Federation on taxes and fees, laws of constituent entities of the Russian Federation on taxes and (or) fees, regulatory legal acts of representative bodies of local self-government on taxes (fees), by-laws of executive authorities and executive bodies local government on taxes and fees, international treaties on taxation issues, decisions of the highest judicial bodies of the Russian Federation on issues judicial practice, Constitutional Court RF.

The system of sources of tax law is as follows:
1) Constitution of the Russian Federation;
2) special tax legislation, which includes:

• federal legislation on taxes and fees (Tax Code of the Russian Federation; other federal laws on taxes and fees);
• regional legislation on taxes and fees (laws of the constituent entities of the Russian Federation; other regulatory legal acts on taxes and fees adopted by the legislative bodies of the constituent entities of the Russian Federation);
• regulatory legal acts on taxes and fees adopted by representative bodies of local government;

3) general tax legislation;
4) by-laws and regulatory legal acts on issues related to taxation and fees:

• acts of bodies of general competence;
• acts of bodies of special competence;

5) decisions of the Constitutional Court of the Russian Federation;
6) norms of international law and international treaties of the Russian Federation.

Constitution. The sources of tax law are the provisions of the Constitution of the Russian Federation, both directly containing tax legal norms and also having great importance in establishing general principles of taxation, establishing and introducing taxes and fees, forming tax policy of the Russian Federation, defining the main directions of improvement and development of tax law and, in general, forming the constitutional foundations of taxation.

Thus, the current Constitution of Russia establishes that everyone is obliged to pay legally established taxes and fees (Article 57). In other words, this norm of the Constitution emphasizes the legality of establishing tax payments and their universality. In addition, the Constitution of the Russian Federation enshrines the fundamental norms of tax law in Russia: the subject of jurisdiction of the Russian Federation and the subjects of joint jurisdiction of the Russian Federation and its subjects in the field of taxation; competence in the field of taxes of the Federal Assembly of the Russian Federation, the President of the Russian Federation, the Government of the Russian Federation; powers of local governments in the field of taxation; basics legal status taxpayer.

Special tax legislation. Article 1 of the Tax Code of the Russian Federation defines four levels of the system of legislation on taxes and fees regulating relations in the field of taxation in the Russian Federation:

1. Tax Code of the Russian Federation (codified act of the highest legal force);
2. federal laws on taxes and fees adopted in accordance with the Code;
3. laws and other regulations of legislative (representative) bodies of constituent entities of the Russian Federation;
4. normative acts of representative bodies of local self-government. Three latest level legislative acts must comply with the Tax Code of the Russian Federation.

The Tax Code of the Russian Federation is the main law in tax law. Its first part came into force on January 1, 1999. Four chapters (21, 22, 23, 24) of part two of the Tax Code of the Russian Federation have been in force since January 1, 2001, Ch. 25 and 26 came into force on January 1, 2002. The most important provisions on the organization and implementation of taxation in Russia are enshrined in the Tax Code of the Russian Federation. The Code consists of two parts - General and Special.

In accordance with the provisions of the Federal Law of July 31, 1998 N 147-FZ "On the entry into force of part one Tax Code Russian Federation" (as amended on July 29, 2004), part one of the Tax Code of the Russian Federation was put into effect on January 1, 1999.

The second part of the Tax Code of the Russian Federation was put into effect by Federal Law No. 118-FZ of August 5, 2000 “On the entry into force of the second part of the Tax Code of the Russian Federation and amendments to some legislative acts Russian Federation on taxes" (as amended on December 28, 2004) from January 1, 2001.

Part one of the Tax Code of the Russian Federation establishes a system of taxes and fees levied on the federal budget, as well as general principles of taxation and fees in the Russian Federation. Part two of the Tax Code of the Russian Federation is devoted to determining the procedure for introducing and collecting specific taxes and fees.

To federal laws taxes and fees include:

1. federal laws on taxes and fees, adopted before the entry into force of the Tax Code of the Russian Federation, currently in force to the extent that does not contradict the Tax Code of the Russian Federation;
2. federal laws on taxes and fees adopted in accordance with the Tax Code of the Russian Federation.

According to the Federal Law of June 14, 1994 N 5-FZ “On the procedure for the publication and entry into force of federal constitutional laws, federal laws, acts of the chambers of the Federal Assembly” (as amended on October 22, 1999), only those federal constitutional laws, federal laws, acts of the chambers of the Federal Assembly that are officially published.

The date of adoption of a federal law is the day of its adoption by the State Duma in its final version.

The date of adoption of a federal constitutional law is the day when it is approved by the chambers of the Federal Assembly in the manner established by the Constitution of the Russian Federation.
Federal constitutional laws and federal laws are subject to official publication within 7 days after the day they are signed by the President of the Russian Federation.

Acts of the chambers of the Federal Assembly are published no later than 10 days after the day of their adoption.

International treaties ratified by the Federal Assembly are published simultaneously with federal laws on their ratification.

The official publication of a federal constitutional law, a federal law, an act of the chamber of the Federal Assembly is considered the first publication of its full text in the "Parliamentary Gazette", " Rossiyskaya newspaper"or the Collection of Legislation of the Russian Federation.

Federal constitutional laws, federal laws are sent for official publication by the President of the Russian Federation. Acts of the chambers of the Federal Assembly are sent by the chairman of the relevant chamber or his deputy.

Federal constitutional laws, federal laws, acts of the chambers of the Federal Assembly may be published in other printed publications, as well as brought to public attention (made public) on television and radio, sent to government bodies, officials, enterprises, institutions, organizations, transmitted via communication channels , distributed in machine-readable form.

Laws, acts of the chambers of the Federal Assembly and other documents may also be published in the form of a separate publication.

Federal constitutional laws, federal laws, acts of the chambers of the Federal Assembly come into force simultaneously throughout the entire territory of the Russian Federation after 10 days after the day of their official publication, unless the laws themselves or acts of the chambers establish a different procedure for their entry into force.

Regional legislation on taxes and fees is the legislation of the constituent entities of the Russian Federation on taxes and fees. It consists of laws and other regulatory legal acts on taxes and fees of constituent entities of the Russian Federation, adopted in accordance with the Tax Code of the Russian Federation.

Authorities of the constituent entities of the Federation in accordance with the Constitution of the Russian Federation and paragraph 4 of Art. 1 of the Tax Code of the Russian Federation has the right to introduce (not introduce) on its territory regional taxes and fees established by Art. 14 of the Tax Code of the Russian Federation, and regulate individual elements their legal compositions within the limits determined by the Tax Code of the Russian Federation. As follows from paragraph 4 of Art. 1 Tax Code of the Russian Federation, The legislation of the subjects of the Federation on taxes and fees is characterized by three important features:

1. consists not only of regional laws, but also from other regulations (decisions, regulations, etc.);
2. adopted only by legislative (representative) authorities of the constituent entities of the Russian Federation (regional Duma, legislative assembly and so on.);
3. accepted in accordance with the Tax Code of the Russian Federation.

Normative legal acts local government bodies on local taxes and fees are adopted by representative bodies of local government in accordance with the Tax Code of the Russian Federation.

Legal acts of representative bodies of local self-government are issued in accordance with Art. 8, 71, 72, 132 of the Constitution of the Russian Federation, the provisions of Federal Laws of August 28, 1995 N 154-FZ “On the General Principles of the Organization of Local Self-Government in the Russian Federation” (as amended on October 8, 2003) and of December 25, 1997 N 126-ФЗ "О" financial fundamentals local self-government of the Russian Federation" (as amended on December 28, 2004), and also on the basis of paragraph 5 of Article 1 of the Tax Code of the Russian Federation, which states that local taxes and fees are established by regulatory legal acts adopted by representative bodies of local self-government within the limits established by the Tax Code of the Russian Federation, and that they should also be applied taking into account the principles of tax federalism.

General tax legislation. General tax legislation includes other federal laws that are not included in the scope of the concept of “legislation on taxes and fees” and contain rules of tax law.

Norms that in one way or another regulate social relations may be contained not only in special tax laws, but also in other non-tax laws containing financial law norms. So, for example, in Art. 54 of the Federal Law of February 26, 1997 N 29-FZ "On Federal budget for 1997" (currently not in effect) it was indicated that henceforth, until appropriate amendments are made to the Law of the Russian Federation of October 18, 1991 N 1759-1 "On Road Funds in the Russian Federation" (no longer in effect), new rates are established user tax highways and some other elements of these payments. And although the issues of collecting taxes in general and taxes for road funds, in particular, are not regulated by budget law, this norm was in force in 1997.

Subordinate regulatory legal acts on issues related to taxation and fees. Subordinate legal acts in the tax field can be defined as an act of lawmaking emanating from a competent government body, issued on the basis and in pursuance of the law and containing the norms of tax law.

Acts of bodies of general competence:
1) decrees of the President of the Russian Federation, which should not contradict the Constitution of the Russian Federation and tax legislation and have priority over other by-laws.

These acts can make significant adjustments to the tax legislation of the state.

The powers of the President in the field of rule-making are still not clearly defined, and therefore it is necessary to be guided by paragraph 3 of Art. 75 of the Constitution of the Russian Federation, which states that the system federal taxes and general principles of taxation are established only by federal laws. The President of Russia is authorized to adopt tax regulations only in two cases: if there is a gap in the legislative regulation of certain relations or if such powers are given by one or another federal law;
2) resolutions of the Government of the Russian Federation, which are adopted on the basis and in pursuance of normative legal acts that have higher legal force in comparison with them.
Regulatory acts of the Government of the Russian Federation in the tax legislation system are not so widely represented, mainly because the rule-making of the Government of the Russian Federation extends primarily to the regulation of issues of collecting tax payments, and in the field of taxation the powers of the Government of the Russian Federation are determined by federal tax laws. The Decree of the Government of the Russian Federation, in particular, establishes the rates of customs duties, the composition of costs for the production and sale of products, etc.;
3) subordinate regulatory legal acts on issues related to taxation and fees adopted by the executive authorities of the constituent entities of the Russian Federation - regulatory legal acts on issues related to taxation and fees issued by them cannot change or supplement the legislation on taxes and fees (clause 1, article 4 of the Tax Code RF).

Tax laws are adopted at the regional level, the publication of which is within the competence of the constituent entities of the Federation.

The tax legislation system also includes regulations on the delimitation of jurisdiction and powers in the field of tax rule-making between government bodies of the constituent entities of the Federation and (or) government bodies of the Federation itself, an example of which is such an agreement between government bodies of the Sverdlovsk and Irkutsk regions. This agreement was concluded regarding the merger of two large aluminum companies, which states that taxes are paid as if the merger had not occurred, although the registration of the successor company is carried out in Yekaterinburg;

4) by-laws and regulatory legal acts on issues related to taxation and fees, adopted by executive bodies of local government (similar to clause 3).

Acts of bodies of special competence. This group of sources of tax law includes departmental by-laws on issues related to taxation and fees of bodies of special competence, the publication of which is directly provided for by the Tax Code of the Russian Federation. These regulatory legal acts cannot change or supplement the legislation on taxes and fees.

The above departmental regulations can be divided into:

1. instructions of the State tax service Russian Federation (now - the Ministry of Taxes and Duties of the Russian Federation);
2. instructions of the Ministry of Finance of the Russian Federation;
3. joint instructions of these two departments.

In addition to the regulations of the two named ministries, the same level can also include acts of other federal ministries and departments on taxation issues, containing tax norms and published only in agreement with the Ministry of Taxes and Duties of the Russian Federation and (or) the Ministry of Finance of the Russian Federation.

However, regulations of these departments cannot establish, change or terminate the rights and obligations of taxpayers. Their purpose is to regulate the methods of practical activity of executive authorities.

According to part one of the Tax Code of the Russian Federation the rule-making right of bodies of special competence is significantly limited and is possible only if several conditions are met:
1) normative acts are issued only in cases directly provided for by the legislation on taxes and fees. For example, the Tax Code of the Russian Federation or the federal tax law should directly provide for the right of executive authorities to regulate this or that issue related to taxation. Thus, in accordance with part one of the Tax Code of the Russian Federation, tax authorities of the executive branch have the right to issue by-laws and regulate the following issues:

• the procedure for conducting an inventory of a taxpayer’s property during a tax audit, approved by the Ministry of Finance of Russia;
• accounting procedure for income, expenses and business transactions individual entrepreneurs, determined by the Ministry of Finance of Russia;
• establish the form of the application for registration and the form of the certificate of registration of the taxpayer with the tax authority;
• establish the form and requirements for drawing up the act tax audit;
• other information.

The publication of normative acts by these bodies “on their own initiative” is not allowed;
2) these acts should not change or supplement existing legislation on taxes and fees.

Decisions of the Constitutional Court of the Russian Federation. The sources of tax law include decisions and rulings of the Constitutional Court of the Russian Federation (Article 125 of the Constitution of the Russian Federation). These documents are extremely important for the establishment and strengthening of tax legality in Russia, ensuring reliable protection property rights of taxpayers, legitimate interests of the state.

The reason for considering a case in the Constitutional Court of the Russian Federation is an appeal to the Constitutional Court of the Russian Federation in the form of a request, petition or complaint.

The basis for consideration of the case is the discovery of uncertainty in the question of whether a law, another normative act, an agreement between public authorities, an international treaty that has not entered into force, or a discovered contradiction in the positions of the parties on the ownership of authority in disputes about competence, is in compliance with the Constitution of the Russian Federation, or revealed uncertainty in the understanding of the provisions of the Constitution of the Russian Federation, or the State Duma bringing charges against the President of the Russian Federation.

A decision adopted both at a plenary session and at a session of the chamber of the Constitutional Court of the Russian Federation is a decision of the Constitutional Court of the Russian Federation.

The final decision of the Constitutional Court of the Russian Federation on the merits of any issue is called a resolution. Resolutions are issued in the name of the Russian Federation.

All other decisions of the Constitutional Court of the Russian Federation adopted in the course of constitutional proceedings are called rulings.

At meetings of the Constitutional Court of the Russian Federation, decisions are also made on issues of organizing its activities.

The decision of the Constitutional Court of the Russian Federation is final, not subject to appeal and comes into force immediately after its proclamation. It acts directly and does not require confirmation by other bodies and officials. The legal force of the decision of the Constitutional Court of the Russian Federation declaring an act unconstitutional cannot be overcome by the repeated adoption of the same act.

Acts or their individual provisions recognized as unconstitutional shall lose force; International treaties of the Russian Federation that are recognized as inconsistent with the Constitution of the Russian Federation and have not entered into force are not subject to entry into force and application. Decisions of courts and other bodies based on acts recognized as unconstitutional are not subject to execution and must be reviewed in cases established by federal law.

If by a decision of the Constitutional Court of the Russian Federation a normative act is recognized as inconsistent with the Constitution of the Russian Federation in whole or in part, or the decision of the Constitutional Court of the Russian Federation implies the need to eliminate a gap in legal regulation, the state body or official that adopted this normative act considers the issue of adopting a new normative act, which should , in particular, contain provisions on the repeal of a normative act recognized as not fully complying with the Constitution of the Russian Federation, or on making the necessary amendments and (or) additions to a normative act recognized as unconstitutional in a separate part of it. Until the adoption of a new normative act, the Constitution of the Russian Federation is directly applied.

Norms of international law and international treaties of the Russian Federation. In accordance with the general constitutional principle Russian law on the priority of international law and international treaties of the Russian Federation in an international treaty can be established: general principles of interaction between contracting parties in the field of taxation; agreements aimed at avoiding double taxation; general tax treaties that cover all tax issues; limited tax treaties covering only certain tax issues; agreements that address tax issues along with other issues; tax treaties relating to individuals and business organizations.

The Tax Code of the Russian Federation has established that if an international treaty of the Russian Federation containing provisions relating to taxation and fees establishes rules and regulations other than those provided for by the Tax Code of the Russian Federation and the normative legal acts on taxes and (or) fees adopted in accordance with it, then the rules and norms of international treaties of the Russian Federation (Article 7 of the Tax Code of the Russian Federation).

International legal sources of tax law include::

1. general political multilateral acts that contain general principles of taxation;
2. bilateral or multilateral political treaties containing legal provisions on taxation;
3. tax treaties and conventions themselves;
4. treaties, agreements and conventions concluded by the USSR with other countries that have not lost their legal force.

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Tax law system

Tax law is a sub-branch of financial law, but at the same time it has its own system. The system of tax law distinguishes complexes of homogeneous tax and legal norms that regulate certain groups of social relations included in its subject. The system of tax law is based on the logical, consistent division of tax legal norms and their integration into homogeneous legal complexes (institutions and subinstitutions), taking into account the content and nature of the relations they regulate in the field of tax activity of the state and local governments. At the same time, the system of tax law reflects the interrelation and interdependence of the legal regulation of tax payment as an integral social phenomenon. Therefore, the system of tax law is to a certain extent derived from the system of financial law, but also has its own objective basis: its construction is determined not only by the structure of the legislation on taxes and fees, but also by the needs of the practice of taxation development, which has a significant impact on the formation of norms and institutions of tax law , helps to determine their role in the process of accumulating state and municipal funds.

Tax law is a set of rules created and protected by the state. All tax and legal norms are coordinated with each other, resulting in the formation of their interdependent complete system with certain internal coordination and structure.

Hence, tax law system - this is a certain internal structure (structure, organization), which develops objectively as a reflection of actually existing and developing social relations in the tax sphere.

The tax law system makes it possible to identify which institutions and sub-institutions a given sub-branch of law consists of and how these constituent elements interact with each other.

Tax law is divided into two parts - General and Special.

To the General Part includes tax law norms that establish the basic principles, legal forms and methods of legal regulation tax relations, composition of the tax and fee system, General terms establishment and introduction of taxes and fees, the system of government bodies implementing tax activities, delimitation of their powers in this area, the basis of the tax and legal status of other entities, forms and methods of tax control, etc. The norms of the General Part apply to all tax-legal relations and apply to all other institutions, sub-institutions and norms of tax law.

The provisions of the General Part of Tax Law in its Special part, which is formed by rules regulating in detail the types of taxes and fees.

Law is not just a set of norms, but a system of them. Any system is a collection of elements that are in a certain relationship. The properties of any system are not reduced to the sum of the properties of its constituent elements. Any system exists simultaneously as a subsystem and a supersystem, and also develops over time.

Tax law as a branch (element) Law is also a system of legal norms and can be conditionally divided into sub-sectors and institutions according to a certain criterion. The goals of identifying sub-sectors and institutions of tax law are different. The classic way to divide a whole is to divide it into two parts with divergent properties (dichotomy). The criteria for such division may also vary.

Tax law system - this is its internal structure. The legal norms of tax law are grouped into larger divisions depending on the characteristics and mutual connections of the relations they regulate. The traditional division of branches of Russian law into general and special parts can be seen in the example of tax law.

1. There is no tax “in general”, but there are certain taxes, each of which must correspond normative definition clause 1 art. 8 Tax Code of the Russian Federation. At the same time, it is advisable to regulate issues of general norms that are uniform for all taxes and related to taxation as a whole. In this regard, the following stand out:

- general part of tax law. It includes norms applicable in any tax legal relationship: establishment and introduction of taxes (Part 3 of Article 104 of the Constitution of Russia, Articles 5, 12 of the Tax Code of the Russian Federation); determination of the tax (clause 1 of Article 8 of the Tax Code of the Russian Federation) and elements of the legal composition of the tax (Article 17 of the Tax Code of the Russian Federation); tax system (Articles 13, 14, 15 of the Tax Code of the Russian Federation); tax control (Chapter 14 of the Tax Code of the Russian Federation); grounds for the obligation to pay tax (clause 1, article 44, article 38 of the Tax Code of the Russian Federation); payment of tax (Article 45 of the Tax Code of the Russian Federation); forced collection of tax (Articles 46 - 48 of the Tax Code of the Russian Federation); tax liability (Chapters 15, 16, 18 of the Tax Code of the Russian Federation), etc. It should not be assumed that the norms of the general part of tax law are contained only in one federal law - part one of the Tax Code of the Russian Federation. So, in Art. 8 of the Law of the Russian Federation of March 21, 1991 N 943-1 “On the tax authorities of the Russian Federation” provides for the distribution of powers between officials of tax authorities. It would also be incorrect to say that part one of the Tax Code of the Russian Federation contains exclusively the rules of the general part of tax law. For example, in paragraph 8 of Art. 88 of the Tax Code of the Russian Federation establishes the features of a desk tax audit of a VAT return;

- special part. It includes rules governing relations related to the calculation and payment of specific taxes, for example VAT (Chapter 21 of the Tax Code of the Russian Federation), transport tax(Chapter 28 of the Tax Code of the Russian Federation in conjunction with regional tax legislation on this tax), property tax individuals(Law of the Russian Federation “On taxes on property of individuals” in conjunction with local tax legislation on this tax), etc.

2. By virtue of clause 4 of Art. 15 Constitution of the Russian Federation, art. 7 Tax Code of the Russian Federation , if an international treaty of the Russian Federation containing provisions relating to taxation and fees establishes other rules and norms than those provided for by the Tax Code of the Russian Federation and normative legal acts on taxes and (or) fees adopted in accordance with it, the rules and norms of international treaties of the Russian Federation are applied. Based on this, they distinguish:

- international tax law. This block includes the norms established in international treaties of the Russian Federation. According to Art. 14 of the Federal Law of July 15, 1995 N 101-FZ “On International Treaties of the Russian Federation,” ratification of these international treaties in accordance with the Constitution of the Russian Federation is carried out in the form of a federal law. Thus, Federal Law No. 80-FZ of June 23, 2003 ratified the Convention between the Government of the Russian Federation and the Government of the Republic of Iceland on the avoidance of double taxation and the prevention of income tax evasion, signed in the city of Reykjavik on November 26, 1999;

- national tax law. This block includes norms established in national sources of law (the Constitution of the Russian Federation, federal constitutional laws, the Tax Code of the Russian Federation and other federal laws, regulatory legal acts of federal executive authorities; regulatory legal acts of authorities of constituent entities of the Russian Federation and municipalities).

3. Based on the purpose of legal regulation, we can also highlight:

- regulatory tax law. This is a block of norms, the implementation of which is aimed at the ultimate goal of legal regulation - financial support activities of public legal entities. In accordance with Art. 57 of the Constitution of the Russian Federation, everyone is obliged to pay legally established taxes and fees. As follows from paragraph 1 of Art. 346.32 Tax Code of the Russian Federation, payment of UTII made by the taxpayer based on the results tax period no later than the 25th day of the first month of the next tax period;

- protective tax law. This includes rules that provide for the consequences of failure to comply with regulatory tax law. So, in accordance with paragraph 1 of Art. 122 of the Tax Code of the Russian Federation, non-payment or incomplete payment of tax (fee) amounts as a result of understatement tax base, other incorrect calculation of tax (fee) or other unlawful actions (inaction) entail a fine in the amount of 20% of the unpaid amount of tax (fee).

Tax law is conventionally divided into legal institutions (a set of legal norms governing homogeneous social relations). Thus, national tax law can be divided into federal tax law, tax law of constituent entities of the Russian Federation, municipal (local) tax law. By virtue of Art. Art. 1, 12 of the Tax Code of the Russian Federation in regional (municipal) tax law, in particular, issues of tax control and tax liability, but may contain rules for the calculation and payment of regional (local) taxes that do not contradict federal standards.

In a special part of tax law, one can distinguish the institutions of federal taxes, regional taxes, local taxes, special tax regimes. In protective tax law, one can distinguish the institutions of collection of taxes, penalties, taxpayer liability, liability tax agents, bank liability, etc.

1 System of tax law. Tax law as a branch of law is included in unified system Russian law and, in turn, is a system of more low level, i.e. itself is a system of sequentially located and mutually linked legal norms, united by the internal unity of goals, objectives, subject of regulation, principles and method of such regulation.

Like the norms of most branches of Russian law, the norms of tax law are grouped into two parts - general And special.

a common part tax law includes rules establishing the principles of tax law, the system and types of taxes and fees in the Russian Federation, the rights and obligations of participants in tax legal relations, the grounds for the emergence, change and termination of the obligation to pay tax, the procedure for its voluntary and enforcement, establishes the procedure for implementation tax reporting and tax control, as well as methods and procedures for protection s subjects of tax law.

Special part tax law includes yourself n regulations governing the collection procedure individual species taxes. Currently, the process of their codification continues, and they are included in the second (Special) part of the Tax Code.

2. Place of tax law.Currently tax law stands out and is justified by us as independent branch of Russian law due to the presence of an interconnected system of the following objective circumstances:

1} the presence of an independent subject of legal regulation, bothcaptured by the specifics of the social relations regulated by this industry. It is well known that the subject of legal regulation is the first in a series of criteria for delimiting unified Russian law into separate sectors. subject of tax law make up social relations arising in the spheretaxation in the process of functioning of the tax system of the Russian Federation.(in particular, the spheres of state, property and power-administrative relations),

2) presence of state and social need on your ownproper legal regulation of the tax system and taxation, due to the combination of the following needs:

The special importance of the tax system for the successful implementation of economic reforms; the importance of the tax system for ensuring long-term economic growth and financial stability of the country; - the importance of effective legal regulation of taxation for financial sufficiency; - the need to have a special legal mechanism independent of subjective and momentary circumstances; - the need to form an effective legal mechanism for managing the tax burden and the distribution of public (state and municipal) expenses between fiscal obligated persons(Article 8 of the Tax Code of the Russian Federation), etc.

3) the presence of its own (special) method of legal regulation

4)the presence of special (special) sources of law. This criterion also stands out at the current stage of development of Russian law as an important criterion for identifying branches of law.

5)constitutional and (or) legislative consolidation of the principles of a branch of law and the presence of a specific (inherent only to this branch of law) system of concepts and categories

3. Principles of NP:Types of principles of tax law. Like the principles of other branches of law, the principles of tax law can be divided into two types: socio-legal(- legality, law and order, etc.) and special legal principles.

The principle of legality of taxes. The Tax Code also indicates that each person must pay only legally established taxes and fees (clause 1 Art. 3).

The principle of universality and equality of taxation. is constitutional and is enshrined in Article 57 of the Constitution, according to which “everyone is obliged to pay legally established taxes and fees.” In addition, part 2 of Art. 8 of the Constitution establishes that every citizen bears equal responsibilities provided for by the Constitution.

The principle of tax fairness : “In order to ensure tax regulation in accordance with the Constitution of the Russian Federation, the principle of equality requires the actual ability to pay tax based on the legal principles of fairness and proportionality. “... when setting taxes, the taxpayer’s ability to pay tax is actually taken into account based on the principle of fairness.” That is, taxes must be fair.

The principle of levying taxes for public purposes. involves finding a balance of interests of individuals - taxpayers and society as a whole. “Therefore, the state has the right and obligation to take measures to regulate tax legal relations in order to protect the rights and legitimate interests of not only taxpayers, but also other members of society.”

The principle of establishing taxes and duties in due process. This principle is fixed and implemented, in particular, through constitutional prohibition on taxation except by law

The principle of the economic basis of taxes (fees). Taxes and fees not only must not be overly burdensome for taxpayers, but must also have an economic basis (in other words, not be arbitrary.

The principle of presumption of interpretation in favor of the taxpayer (payer of fees) of all irremovable doubts, contradictions and ambiguities of acts of legislation on taxes and fees.

The principle of certainty of tax liability acts of legislation on taxes and fees must be formulated

in such a way that everyone knows exactly what taxes (fees), when and in what order they must pay.

The principle of unity of the economic space of the Russian
Federation and unity of tax policy

4.,6 Sources 1. Constitution2. Rules of international law and international treaties of the Russian Federation3. Special tax law: a) federal legislation on taxes and fees (or legislation on taxes and fees), including: Tax Code; other federal laws on taxes and fees; b) regional legislation on taxes and fees: laws of constituent entities of the Russian Federation; others regulatory legal acts on taxes and fees adopted by legislative (representative) bodies of the constituent entities of the Federation; c) regulatory legal acts on taxes and fees adopted by representative bodies of local government.4 General tax legislation (other federal laws, with
holding the norms of tax law).5 Subordinate regulatory legal acts on issues related to taxation and fees: a) acts of bodies of general competence: decrees of the President; Government resolutions; by-laws and regulations on issues related to taxation and fees, adopted by executive authorities of the constituent entities of the Federation; by-laws and regulations on issues related to taxation and fees, adopted by executive bodies of local self-government; b) acts of bodies of special competence: - departmental by-laws and regulatory legal acts on issues related to taxation and fees, bodies of special competence, the publication of which is directly provided for by the Tax Code.6. Decisions of the Constitutional Court.

5.Regulatory legal acts The Government of the Russian Federation, federal executive authorities, executive authorities of constituent entities of the Russian Federation, executive authorities of local self-government on taxes and fees

issue normative legal acts on issues related to taxation and fees, which cannot change or supplement the legislation on taxes and fees.

Federal executive authorities authorized to exercise control and supervision functions in the field of taxes and duties and in the field of customs affairs, and their territorial bodies do not have the right to issue regulatory legal acts on issues of taxes and duties.

Effect of acts of legislation on taxes and fees over time

1. Acts of legislation on taxes come into force no earlier than one month from the date of their official publication and no earlier than the 1st day of the next tax period for the corresponding tax, except for the cases provided for in this article.

Acts of legislation on fees come into force no earlier than one month from the date of their official publication, except for the cases provided for in this article.

Federal laws, making changes to this Code in terms of establishing new taxes and (or) fees, as well as legislative acts on taxes and fees of constituent entities of the Russian Federation and regulatory legal acts of representative bodies of municipalities introducing taxes, come into force no earlier than January 1 of the year following the year of their adoption, but not earlier than one month from the date of their official publication.

7. Subject of tax the rights collectively are:

1) power relations regarding the establishment, introduction and collection of taxes and fees;

2) legal relations arising in the process of execution by the relevant persons of their tax obligations on the calculation and payment of taxes or fees;

3) legal relations arising in the process of tax control and control over compliance with tax legislation;

4) legal relations arising in the process of protecting the rights and legitimate interests of participants in tax legal relations (taxpayers, tax authorities, state, etc.), i.e. in the process of appealing acts of tax authorities, actions (inaction) of their officials, as well as in the process of tax disputes;