6. The concept and characteristics of the state The state is a political organization of society, ensuring its unity and integrity, exercising through the state mechanism the management of the affairs of society, sovereign public power, giving law

10. The concept and functions of tax A tax is understood as a mandatory, individually gratuitous payment levied from organizations and individuals in the form of alienation of money belonging to them by right of ownership, economic management or operational management.

Lecture 4. The concept of tax, its role and main functions 4.1. Tax, as a legal category, its characteristic features Tax is understood as a mandatory, individually free payment levied from organizations and individuals in the form of alienation of those belonging to them on the right

14.2. The concept, legal features and features of tax offenses A tax offense is a guilty committed unlawful (in violation of the legislation on taxes and fees) act (action or inaction) of a taxpayer, tax agent

5. The concept and signs of fees In Art. 8 of the Tax Code, the levy is defined as a mandatory fee levied from organizations and individuals, the payment of which is one of the conditions for the payment of levies by state bodies, local governments,

7. Principles of taxation: concept, features, functions The principle of taxation is a fundamental basic provision that underlies the state tax system. Some of these principles are enshrined in legislation, others are derived through the interpretation of the tax

35. Tax offense: concept and signs A tax offense is a guilty, harmful, unlawful act (action or inaction) for which the Tax Code has established responsibility. Signs of a tax offense are wrongfulness,

Question 54 Perfect competition: concept, signs

15. Concept, essence, signs of taxes According to Art. 8 of the Tax Code of the Russian Federation, the tax is a mandatory, individually gratuitous payment levied from organizations and individuals in the form of alienation of their property, economic management or

55. Tax offense: concept and signs A tax offense is a guilty, harmful, unlawful act (action or inaction) for which the Tax Code of the Russian Federation establishes responsibility (Article 106 of the Tax Code of the Russian Federation). Signs of a tax offense include

Tax as a legal category, its characteristic features

Tax is understood as a mandatory, individually free payment levied from organizations and individuals in the form of alienation of funds belonging to them by right of ownership, economic management or operational management of funds in order to financially support the activities of the state and (or) municipalities.

The Tax Code of the Russian Federation establishes (Article 3): no one can be obliged to pay taxes and fees, as well as other contributions and payments that have the signs of taxes or fees established by the Tax Code of the Russian Federation that are not provided for by the Tax Code of the Russian Federation or established in a different order than this determined by the Tax Code of the Russian Federation. In this regard, the characteristics of taxes, which include:

- imperative-binding character;

- individual gratuitousness;

- monetary form;

- public and inappropriate nature of taxes.

Let's consider these signs in more detail.

Imperatively binding character. Paying tax is a constitutional and legal obligation, not a charitable contribution. The taxpayer does not have the right to refuse to fulfill the tax obligation. This is how tax payments differ from this type of budget revenues, such as gratuitous transfers provided for in Article 41 of the RF BC.

Individually free of charge. The payment of the tax does not give rise to a reciprocal obligation of the state to perform specific actions in favor of a given personally determined taxpayer.

This feature distinguishes taxes from fees that are partially paid in nature. Payment of the levy presupposes counter actions by the state in the interests of the taxpayer. This can be the issuance of a license, the granting of the right to trade or park vehicles, the provision of justice, the commission of registration or other legally significant actions. An individual associates the achievement of certain benefits with the payment of the fee. Having paid the fee, the taxpayer has the right to demand that the state take appropriate actions, including through a court.

Monetary nature. Historically, the needs of states and other participants in legal relations in the pre-capitalist era were met in the form of natural exchange.

The Tax Code of the Russian Federation defines tax as solely a monetary payment levied on organizations and individuals. Tax payment is made in cash or non-cash form. Means of payment - the currency of the Russian Federation. As an exception, in accordance with clause 3 of Article 45 of the Tax Code of the Russian Federation, foreign organizations, individuals who are not tax residents of the Russian Federation, as well as in other cases provided for by federal laws, the obligation to pay tax may be performed in foreign currency.

Publicly inappropriate. Tax payments are an unconditional attribute of the state, without which it cannot exist. It is taxes and fees that make up the overwhelming part of the revenue sources of the state and municipalities (sometimes up to 90%). Their functional purpose is to provide financial support for the domestic and foreign policy implemented by the state, that is, in ensuring the normal life of society. As indicated by the Constitutional Court of the Russian Federation, the payment of tax payments is aimed at ensuring the expenses of the public authorities.

In foreign literature, the functions of taxes include:

1) financing of state expenses;

2) redistribution of state revenues in favor of the poorest citizens;

3) non-economic regulation of production in order to increase its efficiency.

Judicial precedent is a rule of conduct (legal regulation) formulated in a court decision on a specific case and which is generally binding on a wide range of people, including other courts. The precedent serves as a standard (model, criterion) when the courts consider similar cases. In Russia, despite the unconditional priority of the normative legal act, the case law de facto takes place. During the formation of tax law, the judicial practice of the highest courts, especially the Constitutional Court of the Russian Federation, is of great importance.

4. Concept and signs of tax

According to Art. 2 NC tax - this is a mandatory, individually gratuitous payment levied from organizations and individuals in the form of alienation of funds belonging to them by right of ownership, economic management or operational management of funds in order to financially support the activities of the state and (or) municipalities (Article 8 of the Tax Code).

The essence tax is the alienation by the state in its favor of funds belonging to private individuals. Through taxation, the state unilaterally withdraws a certain part of the gross domestic product into centralized funds for the implementation of public tasks and functions. At the same time, part of the property of taxpayers - individuals and organizations - in cash becomes the property of the state.

Signs tax. 1 . Mandatory nature of the tax. Tax payment is a constitutional and legal obligation, not a charitable contribution or voluntary donation. Taxation does not imply any form of government lending and is always characterized by irrevocability. Only in the case of establishing a number of tax benefits, tax overpayment or unlawful collection of arrears, tax legislation provides for the return of the corresponding funds from the budget. Tax exemptions are also not a punishment (measure of responsibility) for misconduct and are thus delimited from penalties.

The tax is set by the state in unilaterally, and always in the form of a law. The requirements of the tax authorities and the tax liabilities of the taxpayer follow from the law. The fulfillment of the tax obligation is ensured by a system of state coercion.

2. Individual gratuitousness of tax. The payment of the tax does not entail a reciprocal obligation of the state to provide the taxpayer with public services or to perform specific actions in his interests. Therefore, there is no direct benefit (interest) to pay taxes for the taxpayer. Having paid the tax, he does not acquire additional subjective rights, cannot demand reciprocal satisfaction from the state. Thus, tax relations are deprived of the equivalence characteristic of exchange, market relations.

3. Monetary form of payment. The Tax Code defines tax as a monetary payment levied on organizations and individuals. The current legislation does not provide for any natural forms of tax payment.

4. Public purposes of taxation. According to Art. 8 of the Tax Code, taxes are paid in order to financially support the activities of the state and (or) municipalities. It is taxes that make up the overwhelming part of the revenue sources of the state and municipalities (more than 90% of all budget revenues). Their functional purpose is to provide financial support for the domestic and foreign policy implemented by the state, that is, in ensuring the normal life of society.

5. Concept and signs of fees

In Art. 8 NC collection is defined as a mandatory fee levied from organizations and individuals, the payment of which is one of the conditions for the performance of fees by state bodies, local authorities, other authorized bodies and officials of legally significant actions, including the granting of certain rights or the issuance of permits (licenses) ...

The main differences between fees and taxes. 1. Individual gratuitousness. Taxes are individually free of charge; reciprocal satisfaction for a private person is not provided. Fees are paid in connection with the provision of certain public law services to the payer by the state, in which the payer is individually interested (issuance of licenses, registration actions, ensuring justice, performing notarial actions).

2. Freedom of choice. When paying fees, the payer's free discretion, his motivation, and the desire to enter into public law relations with the state are of great importance.

3. Compensatory character. The tax is paid to financially support the activities of the state and municipalities. The purpose of the fee is to compensate for the additional costs of the state for providing the payer with individually-specific services of a public law nature.

4. Limited composition of elements. The tax is considered established only when the taxpayers and all the elements of taxation listed in the Tax Code (object of taxation, tax base, tax period, tax rate, etc.) are determined. When establishing fees in accordance with the Tax Code, their payers and taxation elements are determined in relation to specific fees. The Constitutional Court of the Russian Federation indicated that the question of which elements of taxation with a levy should be enshrined in the law on this levy is decided by the legislator himself, based on the nature of the levy.

5. One-time nature of payment. The payment of the tax presupposes a certain regularity, regularity, frequency. Fees are one-time, payable in strictly defined situations.

6. The preliminary nature of the payment. If the tax object as a legal fact of a special kind arises for the taxpayer before the tax obligation is fulfilled, then the tax object as the right to legally significant actions on the part of the state - after the payment of the tax.

7. Proportionality to the scale of the public services provided. The amount of tax depends on the taxpayer's ability to pay; with a change in the tax base, it changes. The amount of the fee is the same for all payers in respect of whom the state performs the same actions. This amount is determined not by the individual characteristics of taxable items, but by the scale of the services provided.

8. No penalties. Failure to pay tax entails the compulsory collection of arrears and penalties, as well as bringing the taxpayer or other entities to tax liability. If the fee is not paid, the state refuses to the payer to commit legally significant actions without applying any kind of sanctions.

6. System of taxes and fees

"Tax system" and "tax system" are not identical concepts. They are related as a genus and a species, that is, as a common and a part. Tax system covers all social relations, one way or another related to taxation. Thus, tax system - an integral part of the Russian tax system.

The system of taxes and fees is established by federal law. According to Art. 13 Tax Code taxes and fees levied in the Russian Federation are divided into federal, regional and local.

The criteria for this classification are the subjects that set taxes and the territory in which they are paid.

Federal taxes and fees (set by the Tax Code and obligatory for payment throughout the territory of the Russian Federation): 1) value added tax; 2) excise taxes; 3) personal income tax; 4) unified social tax; 5) corporate income tax; 6) tax on the extraction of minerals; 7) inheritance or donation tax; 8) water tax; 9) fees for the use of objects of the animal world and for the use of objects of aquatic biological resources; 10) state duty.

Regional taxes (established by the Tax Code and the laws of the constituent entities of the Russian Federation, obligatory for payment on the territories of the constituent entities of the Russian Federation): 1) tax on the property of organizations; 2) tax on gambling business; 3) transport tax.

Local taxes (established by the Tax Code and normative legal acts of representative bodies of local self-government, enacted in accordance with the Tax Code by normative legal acts of representative bodies of local self-government and obligatory for payment in the territories of the respective municipalities): 1) land tax; 2) tax on property of individuals.

Depending on the category of taxpayers taxes are differentiated into taxes paid by individuals (tax on income of individuals, tax on property of individuals, taxes on property transferred by inheritance or donation, etc.); taxes paid by organizations (income tax, corporate property tax, etc.); mixed taxes paid by both individuals and organizations (VAT, excise taxes, unified social tax, customs and state duties, land tax, etc.).

By object of taxation allocate: 1) property taxes; 2) taxes on income (profit); 3) taxes on certain types of activities.

1. Concept, subject and method of tax law (NP)

NP - a system of financial and legal norms governing tax legal relations.
Three approaches to the nature of NP, its place in the legal system: 1. NP is a legal institution of financial law which should not be considered separately from it. 2. NP is an independent branch of law, with its own subject and method, legal principles, terminology and other attributes of the industry. 3. NP - a sub-branch of financial law, striving for isolation into an independent branch.
NP subject - these are power relations for the establishment, introduction and collection of taxes and fees in the Russian Federation, as well as relations arising in the process of exercising tax control, appealing against acts of tax authorities, actions (inaction) of their officials and bringing to responsibility for committing a tax offense.
Tax legal relationship subdivided into property, directly related to the movement of funds in cash or non-cash form, and organizational (non-property). The first are the main, the second - auxiliary, providing the emergence, change or termination of property tax relations. All tax relations are directly or indirectly related to property, material goods, economic benefits, that is, with an increase in property.
NP method - a set of methods, techniques, means of legal impact on tax relations due to the specifics of the subject of tax law.
Signs of the NP method:
1. Priority of public interests over private ones. Tax payments are an unconditional attribute of the state, without which it cannot exist. NP has a fiscal character, its main target - in providing the state and local government with financial resources for the implementation of public tasks and functions. All other tasks are of a secondary, derivative nature.
2. The prevalence of binding and prohibiting norms. Taxes and fees are paid not as a result of the initiative of the payer, not as a loan or charitable contribution, but by virtue of a constitutional and legal obligation. Therefore, most tax rules are binding or prohibitive, although, of course, there are permissive rules here.
3. Imperativeness. Tax law is characterized by detailed regulatory regulation and minimization of the freedom of subjects to independently regulate their behavior within the framework of the tax legal relationship.
4. Obligatory participation of competent state representatives. Tax legal relations are vertical in nature, characterized by the subordination of the parties.
5. A combination of permissive and generally permissible legal regulation. The permissive type of regulation is characterized by the formula “everything that is not directly permitted by the law is prohibited” and applies to state-power subjects, the general type of regulation - “everything that is not directly prohibited by law is permitted” and applies to individuals.

2. Norm of tax law. Effect of acts of tax legislation

Tax law norm Is a generally binding, formally defined, established or sanctioned by the state and provided with state protection, a general rule that regulates power relations in the establishment, imposition and collection of taxes and fees in the Russian Federation, as well as relations arising in the process of exercising tax control, appealing acts of tax authorities , actions (inaction) of their officials and bringing them to justice for committing a tax offense.
Special features tax rules: 1) they regulate public relations in the field of taxation; 2) for the most part have an imperative character, determine the framework of the permissible and proper behavior of subjects of tax law. Participants in tax and legal relations cannot independently change (supplement, specify) the prescriptions of tax rules; 3) positive obligations and prohibitions prevail in the content of tax norms; 4) the sanctions of tax norms are of a property nature.
Acts of tax legislation establishing new taxes and (or) fees, as well as regional and municipal regulations introducing taxes and (or) fees, come into force not 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, and both conditions must be met simultaneously. In this case, the decisive condition is the condition that occurs later in time.
Other acts making changes and additions to the current tax legislation come into force: in relation to taxes - no earlier than one month after the date of their official publication and no earlier than the 1st day of the next tax period for the relevant tax; in respect of fees - not earlier than after one month from the date of their official publication.
Laws that establish new taxes or worsen the position of the taxpayer have no retroactive effect (Article 57 of the Constitution of the Russian Federation). Three options for retroactive force acts of tax legislation according to the Tax Code:
1) acts establishing new taxes and (or) levies, increasing tax rates, levies, establishing or aggravating liability for violation of tax legislation, establishing new obligations or otherwise aggravating the situation of participants in tax relations, are not retroactive:
2) acts that eliminate or mitigate liability for violation of tax legislation or establish additional guarantees for the protection of the rights of taxpayers, payers of fees, tax agents, their representatives, are retroactive;
3) acts that abolish taxes and (or) fees, reduce the rates of taxes (fees), eliminate the obligations of taxpayers, payers of fees, tax agents, their representatives, or otherwise improve their situation, may be retroactive, if expressly provide for it.

3. Sources of tax law

Sources of tax law - these are legal forms officially recognized by the state, containing tax and legal norms. Sources of tax law include regulations, international treaties.
Constitution of the Russian Federation establishes the obligation for each person to pay legally established taxes and fees, and also provides that laws that establish new taxes or worsen the situation of taxpayers have no retroactive effect (Art. 57). The Constitution of the Russian Federation delimits tax powers between the Russian Federation, its subjects and local governments, contains important provisions related to tax lawmaking. The Constitution of the Russian Federation creates the legal prerequisites for further tax and legal regulation, determined by the constitutional and legal foundations of the state.
Tax legislation includes three levels of legal regulation - federal, regional and local. RF legislation on taxes and fees consists of the Tax Code and the federal laws on taxes and fees adopted in accordance with it. Legislation of the subjects of the Russian Federation on taxes and fees consists of laws on taxes and fees of the constituent entities of the Russian Federation adopted in accordance with the Tax Code. Normative legal acts of municipalities on local taxes and fees include decisions and other acts of representative bodies of local self-government, adopted in accordance with the Tax Code.
tax code - the most important source of tax law, has internal consistency, complex structure, large volume, high level of regulatory generalizations.
By-laws. Tax reforms are aimed at limiting and gradually ousting departmental rule-making from the sphere of taxation. Federal, regional and local executive authorities, in cases stipulated by tax legislation, within their competence, issue normative legal acts on issues related to taxation and fees, which cannot change or supplement tax law. Tax and customs authorities in accordance with paragraph 2 of Art. 4 TC do not have the right to issue normative legal acts on taxes and fees.
International treaties include tax treaties for the avoidance of double taxation and international agreements on cooperation and mutual assistance on tax compliance issues. If an international treaty of the Russian Federation establishes other rules and norms than those provided for by acts of tax legislation, then the rules and norms of international treaties are applied (Article 7 of the Tax Code).
Judicial precedent is a rule of conduct (legal regulation) formulated in a court decision on a specific case and which is generally binding on a wide range of people, including other courts. The precedent serves as a standard (model, criterion) when the courts consider similar cases. In Russia, despite the unconditional priority of the normative legal act, the case law de facto takes place. During the formation of tax law, the judicial practice of the highest courts, especially the Constitutional Court of the Russian Federation, is of great importance.

4. Concept and signs of tax

According to Art. 2 NC tax - this is a mandatory, individually gratuitous payment levied from organizations and individuals in the form of alienation of funds belonging to them by right of ownership, economic management or operational management of funds in order to financially support the activities of the state and (or) municipalities (Article 8 of the Tax Code).
The essence tax is the alienation by the state in its favor of funds belonging to private individuals. Through taxation, the state unilaterally withdraws a certain part of the gross domestic product into centralized funds for the implementation of public tasks and functions. At the same time, part of the property of taxpayers - individuals and organizations - in cash becomes the property of the state.
Signs tax. 1 . Mandatory nature of the tax. Tax payment is a constitutional and legal obligation, not a charitable contribution or voluntary donation. Taxation does not imply any form of government lending and is always characterized by irrevocability. Only in the case of establishing a number of tax benefits, tax overpayment or unlawful collection of arrears, tax legislation provides for the return of the corresponding funds from the budget. Tax exemptions are also not a punishment (measure of responsibility) for misconduct and are thus delimited from penalties.
The tax is set by the state in unilaterally, and always in the form of a law. The requirements of the tax authorities and the tax liabilities of the taxpayer follow from the law. The fulfillment of the tax obligation is ensured by a system of state coercion.
2. Individual gratuitousness of tax. The payment of the tax does not entail a reciprocal obligation of the state to provide the taxpayer with public services or to perform specific actions in his interests. Therefore, there is no direct benefit (interest) to pay taxes for the taxpayer. Having paid the tax, he does not acquire additional subjective rights, cannot demand reciprocal satisfaction from the state. Thus, tax relations are deprived of the equivalence characteristic of exchange, market relations.
3. Monetary form of payment. The Tax Code defines tax as a monetary payment levied on organizations and individuals. The current legislation does not provide for any natural forms of tax payment.
4. Public purposes of taxation. According to Art. 8 of the Tax Code, taxes are paid in order to financially support the activities of the state and (or) municipalities. It is taxes that make up the overwhelming part of the revenue sources of the state and municipalities (more than 90% of all budget revenues). Their functional purpose is to provide financial support for the domestic and foreign policy implemented by the state, that is, in ensuring the normal life of society.

5. Concept and signs of fees

In Art. 8 NC collection is defined as a mandatory fee levied from organizations and individuals, the payment of which is one of the conditions for the performance of fees by state bodies, local authorities, other authorized bodies and officials of legally significant actions, including the granting of certain rights or the issuance of permits (licenses) ...
The main differences between fees and taxes. 1. Individual gratuitousness. Taxes are individually free of charge; reciprocal satisfaction for a private person is not provided. Fees are paid in connection with the provision of certain public law services to the payer by the state, in which the payer is individually interested (issuance of licenses, registration actions, ensuring justice, performing notarial actions).
2. Freedom of choice. When paying fees, the payer's free discretion, his motivation, and the desire to enter into public law relations with the state are of great importance.
3. Compensatory character. The tax is paid to financially support the activities of the state and municipalities. The purpose of the fee is to compensate for the additional costs of the state for providing the payer with individually-specific services of a public law nature.
4. Limited composition of elements. The tax is considered established only when the taxpayers and all the elements of taxation listed in the Tax Code (object of taxation, tax base, tax period, tax rate, etc.) are determined. When establishing fees in accordance with the Tax Code, their payers and taxation elements are determined in relation to specific fees. The Constitutional Court of the Russian Federation indicated that the question of which elements of taxation with a levy should be enshrined in the law on this levy is decided by the legislator himself, based on the nature of the levy.
5. One-time nature of payment. The payment of the tax presupposes a certain regularity, regularity, frequency. Fees are one-time, payable in strictly defined situations.
6. The preliminary nature of the payment. If the tax object as a legal fact of a special kind arises for the taxpayer before the tax obligation is fulfilled, then the tax object as the right to legally significant actions on the part of the state - after the payment of the tax.
7. Proportionality to the scale of the public services provided. The amount of tax depends on the taxpayer's ability to pay; with a change in the tax base, it changes. The amount of the fee is the same for all payers in respect of whom the state performs the same actions. This amount is determined not by the individual characteristics of taxable items, but by the scale of the services provided.
8. No penalties. Failure to pay tax entails the compulsory collection of arrears and penalties, as well as bringing the taxpayer or other entities to tax liability. If the fee is not paid, the state refuses to the payer to commit legally significant actions without applying any kind of sanctions.

6. System of taxes and fees

"Tax system" and "tax system" are not identical concepts. They are related as a genus and a species, that is, as a common and a part. Tax system covers all social relations, one way or another related to taxation. Thus, tax system - an integral part of the Russian tax system.
The system of taxes and fees is established by federal law. According to Art. 13 Tax Code taxes and fees levied in the Russian Federation are divided into federal, regional and local.
The criteria for this classification are the subjects that set taxes and the territory in which they are paid.
Federal taxes and fees (set by the Tax Code and obligatory for payment throughout the territory of the Russian Federation): 1) value added tax; 2) excise taxes; 3) personal income tax; 4) unified social tax; 5) corporate income tax; 6) tax on the extraction of minerals; 7) inheritance or donation tax; 8) water tax; 9) fees for the use of objects of the animal world and for the use of objects of aquatic biological resources; 10) state duty.
Regional taxes (established by the Tax Code and the laws of the constituent entities of the Russian Federation, obligatory for payment on the territories of the constituent entities of the Russian Federation): 1) tax on the property of organizations; 2) tax on gambling business; 3) transport tax.
Local taxes (established by the Tax Code and normative legal acts of representative bodies of local self-government, enacted in accordance with the Tax Code by normative legal acts of representative bodies of local self-government and obligatory for payment in the territories of the respective municipalities): 1) land tax; 2) tax on property of individuals.
Depending on the category of taxpayers taxes are differentiated into taxes paid by individuals (tax on income of individuals, tax on property of individuals, taxes on property transferred by inheritance or donation, etc.); taxes paid by organizations (income tax, corporate property tax, etc.); mixed taxes paid by both individuals and organizations (VAT, excise taxes, unified social tax, customs and state duties, land tax, etc.).
By object of taxation allocate: 1) property taxes; 2) taxes on income (profit); 3) taxes on certain types of activities.
Direct and indirect taxes. The criterion is the entity that actually bears the tax burden. For direct taxes, such a person is directly the taxpayer, for indirect taxes - the final consumer (buyer) of goods, works or services. When selling goods, the taxpayer includes the amount of indirect tax in the price of the goods, shifting the real burden of paying it onto the buyer. By paying the indirect tax, the taxpayer compensates himself for the costs of paying it at the expense of the buyer.
Direct taxes can be personal and real. The amount of personal taxes is determined by the actually received income, while real taxes are calculated depending not on the actual, but on the expected income of the taxpayer.

7. Principles of taxation: concept, signs, functions

The principle of taxation - the fundamental basic provision underlying the state tax system. Some of these principles are enshrined in legislation, others are derived through the interpretation of tax legislation. Some are industry-wide or cross-industry in nature, while others regulate legal institutions, subinstitutions, or even certain aspects of taxation. General principles of taxation are enshrined in Art. 3 NC "Basic principles of legislation on taxes and fees".
Features (signs) of general principles taxation. 1. Basic character. Being the prescriptions of the initial, fundamental nature, the principles-norms determine the goals, content, structure, functional orientation of all other tax norms. They set a kind of program for the development of the industry as a whole and its individual institutions. Legal principles ensure the unity of tax law, presenting uniform requirements to tax and legal norms. 2. Generalizing character. The principles govern the most important, key aspects of taxation. They represent generalizing legal categories, correlating with other norms of tax law as general and special. 3. Conditionally structural character. The internal structure of the principles-norms is rather arbitrary. It is hardly possible to try to isolate stable structural elements here - a hypothesis, disposition, sanction. 4. Priority nature. General principles of taxation have priority (supremacy) in relation to other norms of tax law. In case of contradictions, it is the specified norms-principles that apply.
5. Stable character. Tax reforms are carried out continuously, tax legislation is characterized by high dynamism and volatility. Against this background, the general principles of taxation are very stable. It is this stable nature that allows the general principles of taxation to play the role of long-term legal guidelines in the system of tax legislation.

8. Principle of legality of taxation

Legality of taxation consists in accurate and unswerving implementation of tax and legal norms by all participants in tax legal relations, including state (municipal) authorities. In the area of \u200b\u200btaxation, legality includes two components.
1. In the field of tax lawmaking: legality - compliance by the legislator with basic ideas and principles when establishing taxes and fees. Violation of these requirements in form or in essence entails the inferiority of normative acts, makes them voidable, and makes it possible to demand their cancellation.
2. In the sphere of implementation (application) of tax law. According to the Tax Code, each person must pay legally established taxes and fees. No one can be charged with the obligation to pay taxes and fees, as well as other fees and payments that have the signs of taxes or fees established by the Tax Code, not provided for by the Tax Code or established in a different order than that defined by the Tax Code Analysis of tax legislation, doctrinal sources and judicial practice allows us to formulate the basic requirements for legally established tax payments.
1. Taxes are established by representative bodies of state power and local self-government.
2. Taxes are established in the form of acts of tax legislation in compliance with the law-making procedure.
3. Acts of tax legislation must be legal in nature.
4. When establishing a tax, the principle of certainty of taxation must be observed, in particular, all its elements, necessary and sufficient for calculating and paying the tax, must be clearly and clearly defined.
5. Acts of tax legislation must be duly enacted.
The Constitutional Court of the Russian Federation has repeatedly indicated that a tax or levy can be established only by law; taxes not levied on the basis of the law cannot be considered legally imposed. Such norms are enshrined in the constitutions of many foreign states. The Constitution of the Russian Federation, as well as the Tax Code, exclude the possibility of establishing taxes and fees by the President of the Russian Federation or by executive authorities.
These conclusions laid down in basis for recognition of illegally established By the RF Government the following mandatory payments: border clearance fee; license fees for the production, bottling and storage of alcoholic beverages, for the wholesale of alcoholic beverages, a fee for examining enterprises for compliance with the requirements for the production, bottling, storage and wholesale of alcoholic beverages; collection for electricity supplied to enterprises in the sphere of material production; a fee for reimbursing the costs of developing the infrastructure of cities and other settlements and providing social and living conditions for citizens arriving in the Moscow region for permanent residence.

9. The principle of universality and equality of taxation

According to the Constitution of the Russian Federation, everyone is obliged to pay legally established taxes and fees. Similar norms are present in the constitutions of many countries: "Everyone is obliged to participate in public spending in accordance with their capabilities" (Italian Constitution); “Everyone should participate in public spending in accordance with his economic possibilities through a fair tax system” (Spanish Constitution); "The population is subject to taxes in accordance with the laws" (the Constitution of Japan).
The principle of universality taxation is that each member of society is obliged, as far as possible, to participate in the creation of centralized financial funds of a public nature.
NC expands the content of this principle by the subject, establishing that "Every face must pay legally established taxes and fees ”. While Art. 57 The Constitution of the Russian Federation is in Chapter 2 “Human and Citizen Rights and Freedoms” and establishes tax liability in relation to only individuals, the Tax Code extends the requirement of universality of taxation to organizations. The Constitutional Court of the Russian Federation indicated that “a tax is an unconditional, attributive condition for the existence of a state, therefore the obligation to pay taxes, enshrined in Art. 57 of the Constitution of the Russian Federation, applies to all taxpayers as an unconditional requirement of the state ”(Resolution of the Constitutional Court of the Russian Federation, 1996). Moreover, each person (both a citizen and an organization) is obliged to pay legally established taxes and fees, in respect of which it is recognized as a taxpayer.

Everyone is obliged to pay legally established taxes and fees. Laws that establish new taxes or worsen the situation of taxpayers are not retroactive.

Commentary on Article 57 of the Constitution of the Russian Federation

This article is the first and most significant article in the Constitution on taxes and fees. By virtue of Art. 64 of the Constitution, its provisions constitute one of the foundations of the legal status of an individual in the Russian Federation. The constitutional obligation to pay taxes and fees is universal and applies to everyone, regardless of the citizenship of individuals, the place and legislation of the organization (see clause 2 of article 11, paragraph 1 of article 19 of the Tax Code of the Russian Federation). At the same time, depending on the residence of the taxpayer (place of his permanent residence or activity), the scope of the obligation to pay specific taxes may vary. Tax exemption is an exception to the principle of universality of taxation - a privilege. Only the legislator has the right to determine (narrow or expand) the circle of persons who are subject to tax benefits (see Resolutions of the Constitutional Court of the Russian Federation of 03/21/1997 N 5-P, of 03/28/2000 N 5-P * (715)).

From the commented article, considered in conjunction with the provisions of Part 2 of Art. 6, part 2 of Art. 8 and, the constitutional principle of equality of taxation is derived. This means that the tax burden must be shared equally; every taxpayer is in an equal position before the tax law, and the form of ownership cannot be a criterion for status or other differentiation in the tax area.

As indicated by the Constitutional Court, in order to ensure the regulation of taxation in accordance with the Constitution, the principle of equality requires taking into account the actual ability to pay tax, proceeding from the legal principles of fairness and proportionality; in the field of tax relations, it is not allowed to establish additional, as well as increased tax rates depending on the form of ownership, the organizational and legal form of entrepreneurial activity, the location of the taxpayer and other grounds of a discriminatory nature (see Resolutions of the Constitutional Court of the Russian Federation of 03/21/1997 N 5-P , dated 04.04.1996 N 9-P * (716)).

Taxes are a prerequisite for the existence of the state, the economic basis of its activities, a condition for the implementation of its public functions (see Resolutions of the Constitutional Court of the Russian Federation from 17.12.1996 N 20-P, from 16.07.2004 N 14-P * (717)). That is why the obligation to pay legally established taxes and fees applies to all taxpayers as an immediate and unconditional requirement. This explains the possibility of undisputed tax collection, subject to its subsequent judicial control.

The process of fulfilling a tax obligation has several stages, and other persons in addition to the taxpayer participate in it. For example, banks (commercial banks and other credit institutions) and tax agents, for whom this obligation is also of an unconditional public law nature. The banks are entrusted with a public legal obligation to ensure the timely transfer of taxes and fees to the budget, for failure to comply with which the Tax Code provides for liability (Article 133). Tax agents are responsible for calculating, withholding and transferring taxes to budgets (extra-budgetary funds) correctly and in a timely manner, and, if it is impossible to withhold tax, notify the tax authority in writing at the place of their registration about the amount of taxpayer's debt (Article 24 of the Tax Code). In the event of non-payment or incomplete payment of the tax within the prescribed period, the obligation to pay the tax is compulsorily fulfilled by levying a claim on the tax agent's funds in bank accounts (clause 1 of article 46 of the Tax Code).

A tax agent, as a subject of tax legal relations, when withholding tax, fulfills not the duty of the taxpayer, but his own public legal duty to timely and fully transfer the tax to the budget. The fulfillment by a tax agent of this obligation cannot be considered as a violation of the taxpayer's right (Definitions of the Constitutional Court of the Russian Federation of 04/19/2000 N 112-О, of 01/22/2004 N 41-О).

The concept of legally imposed taxes and fees contained in the commented article means that taxes and fees should be established exclusively by laws. This corresponds to the constitutional prohibition on restricting human and civil rights and freedoms other than by federal law (part 3 of article 55). The Constitutional Court of the Russian Federation in its decisions formulated legal positions that a tax or levy can only be established by law; taxes levied outside the law cannot be considered "legally imposed". The Constitution excludes the possibility of establishing taxes and fees by the executive authorities (see Resolution of 04.04.1996 N 9-P).

In the Decision of 11.11.1997 N 16-P * (718), the Court formulated a legal position: the constitutional requirement to establish taxes and fees only and exclusively in legislation is one of the principles of a democratic state governed by the rule of law and is intended to guarantee, in particular, the rights and the legitimate interests of taxpayers against arbitrariness and unauthorized interference of the executive branch; only the law, by virtue of its certainty, stability, and a special procedure for adoption, can provide the taxpayer with reliable data for the execution of his tax obligation. If the essential elements of a tax or levy are established by the executive branch, then the principle of certainty of tax liabilities is threatened, since these liabilities can be changed for the worse for the taxpayer in a simplified manner.

However, this prohibition does not exclude the possibility of limited participation of the Government as the highest executive body of state power in determining the essential elements of taxes and fees. As the Constitutional Court has repeatedly pointed out, the Government, within the limits established by law, has the right to concretize such an essential element of tax as the rate, as well as regulate the procedure for levying tax (Definitions of the RF Constitutional Court of 05.11.1998 N 197-O, of 15.07.2003 N 311-O * ( 719)). At the same time, the powers to establish or change such essential elements of the tax as the object and the tax base belong exclusively to the legislator (see: Resolution of the Constitutional Court of the Russian Federation of 10.28.1999 N 14-P; Definition of the Constitutional Court of the Russian Federation of 07.02.2002 N 29-О * (720)). As for fees, the Government, for example, has the right to independently determine not only the procedure for payment of fees, but also the limits of collection, while in relation to individual fees, their specific amounts can be established by the executive authorities of the constituent entities of the Russian Federation (Definition of the Constitutional Court of the Russian Federation of 08.02.2001 N 14-O * (721)).

From the constitutional concept of "legally established tax" follows the requirement of proper (full) establishment of the tax. Firstly, this implies the definition of all essential elements of tax in the law: a tax cannot be recognized as established if the law does not contain any essential element of tax - subject, object, tax base, procedure and terms of payment, tax period, rate and procedure calculus (clause 6 of article 3, article 17 of the Tax Code).

Secondly, each of the elements of the tax separately must be set correctly. Increased requirements are imposed on the object of taxation, which is associated with the emergence of the obligation to pay tax and the tax rate that determines the amount of tax deductions. In this regard, the Constitutional Court has repeatedly pointed out that the tax should have an independent object of taxation, formulated clearly and unambiguously. As for the tax rate, the legislator is obliged in any case to determine its maximum size (see: Resolutions of the Constitutional Court of the Russian Federation of March 28, 2000 N 5-P, of January 30, 2001 N 2-P; Definition of the RF Constitutional Court of April 09, 2002 N 69- O * (722)). Similar requirements are imposed on fees: in the Decree of February 28, 2006 N 2-P * (723), the Court, having considered the case on the constitutionality of the Federal Law "On Communications", indicated that when establishing the deductions provided for by it to the special reserve of universal service, the essential elements of these non-tax fiscal payments (collection) - the object and base, the maximum rate or its criteria must be established directly by law.

Essential elements of tax or levy do not include exemptions. By virtue of the principle of universality of taxation, their absence in itself cannot be considered as a violation of constitutional rights (see Definition of the Constitutional Court of the Russian Federation of 07.02.2002 N 37-O * (724)). At the same time, the provision on benefits should not be arbitrary and violate the principle of equality of taxation (see Definition of the Constitutional Court of the Russian Federation of 07.02.2002 N 13-О * (725)).

The commented article contains the legal structure "taxes and fees". The main criteria for taxes and fees, allowing to distinguish them from other public payments, are: binding by force of law and fiscal character (budget receipts). So, for example, the Constitutional Court came to the conclusion about the non-tax nature of the subscription fee for services for organizing the functioning and development of the Unified Energy System of Russia, considering that this fee, in contrast to tax payments, goes to RAO "UES of Russia", and not to the state budget ... In addition, it is determined not by law, but by the contract of connection (Article 428 of the Civil Code), is aimed at the development of the federal energy system and ultimately satisfies the interests of consumers, since as a result of these investments, the amount of electricity supplied to the single federal wholesale market (Definition Constitutional Court of the Russian Federation of 05.07.2001 N 165-O * (726)).

In the aforementioned Resolution of 11.11.1997 N 16-P, the Constitutional Court indicated that a tax payment is a legal form of alienation of property in order to ensure the expenses of public authorities, carried out, among other things, on the basis of obligation, irrevocability, individual gratuitousness. The definition of the tax payment formulated by the Court in its main features is reproduced by the legislator in Art. 8 of the Tax Code of the Russian Federation: a tax is understood as a mandatory, individually free payment levied from organizations and individuals in the form of alienation of funds belonging to them by right of ownership, economic management or operational management of funds in order to financially support the activities of the state and (or) municipalities (p. 1); the fee is understood as a mandatory fee levied from organizations and individuals, the payment of which is one of the conditions for the payment of fees by state bodies, local authorities, other authorized bodies and officials of legally significant actions, including the granting of certain rights or the issuance of permits (licenses ) (part 2).

It is important to distinguish between taxes and fees, since the names of these payments do not always coincide with their actual legal nature. In the Decision of 08.07.2004 N 224-O, the Constitutional Court of the Russian Federation indicated that when assessing any payment on the merits - regardless of what name it bears - it is necessary to take into account the characteristics of taxes and fees given in the law; In this judgment, the Court concluded that the tax on securities transactions is, in fact, a special kind of levy - "emission levy". Does not belong to the constitutional category of the fee, for example, the performance fee collected on the basis of paragraph 1 of Art. 81 of the Federal Law of 21.07.1997 N 119-FZ "On Enforcement Proceedings" (as amended on 26.06.2007) * (727), since it has signs of an administrative penalty: it has a fixed monetary value established by the Federal Law, is collected forcibly , drawn up by a resolution of an authorized official, charged in the event of an offense (see Resolution of the Constitutional Court of the Russian Federation of July 30, 2001 N 13-P * (728)).

Chapter 2 of the Tax Code "System of taxes and fees in the Russian Federation" provides for the following types of taxes and fees: federal taxes include VAT, excise taxes, personal income tax, UST, corporate income tax, mineral extraction tax, water tax (Art. . 13); regional taxes include tax on property of organizations, tax on gambling business, transport tax (Art. 14); to local taxes - land tax and tax on property of individuals (Art. 15). With regard to fees, the Tax Code provides for only two types of fees referred to the list of federal taxes and fees: fees for the use of wildlife and for the use of aquatic biological resources and a state fee (Article 15).

In the aforementioned Decree of 28.02.2006 N 2-P, the Constitutional Court set out in detail the criteria for delimiting taxes from fees, and also recognized that public payments that are not included in the Tax Code, but are fees in nature, also fall within the scope of the commented article. In particular, the Court pointed out that other public payments to the budget, which are obligatory by virtue of law, which are not taxes, as well as those that do not fall under the definition of fees given by the Tax Code and are not specified in it as such, but in their essence are precisely fiscal fees that are not must be withdrawn from the scope of Art. 57 of the Constitution and the doctrinal legal positions of the Constitutional Court of the Russian Federation on the conditions for the proper establishment of taxes and fees, specified by the legislator in relation to fees, in particular in paragraph 3 of Art. 17 NK, which thus acquires a universal character.

In addition to taxes and fees, the Tax Code contains so-called special tax regimes, which may include federal taxes not specified in Art. 13 Tax Code (clause 7 of article 12). Special tax regimes are established by the Tax Code and are applied in cases and in the manner provided for by the Tax Code and other acts of legislation on taxes and fees; they may provide for a special procedure for determining the elements of taxation, as well as exemption from the obligation to pay certain taxes and fees under Art. 13-15 NC. Special tax regimes include: a taxation system for agricultural producers (unified agricultural tax); simplified taxation system; taxation system in the form of a single tax on imputed income for certain types of activities; the system of taxation in the implementation of production sharing agreements (Article 18).