Tax law. Tax law system

Tax law system is objectively determined internal organization tax law, which is represented by a set of norms of tax law, coordinated and grouped into tax law institutions.

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

The general part of tax law includes the norms and institutions of tax law, fixing general approaches to the regulation of 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 already in a specific case, due to a certain obligatory payment of a tax nature.

The General Part includes norms that define the concept of tax and elements of the legal mechanism of tax: they fix the principles, features and functions of taxes; establish the powers of the 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; governing matters of implementation tax control and application of measures of legal responsibility for offenses in the field of taxation.

A special part of tax law consists of norms and institutions that concretize the tax system as a whole and determine specific mechanisms for certain mandatory tax payments. The special part contains the rules governing the procedure for collecting tax payments, the circle of payers for each tax, the objects of taxation, the procedure for calculating and paying a specific tax, and the like.

There are different approaches to determining the place of tax law in the legal system of Ukraine. It is considered as a complex institution of 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 limits of 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 is closest to budget law, the institution financial control. The connection with budgetary law can be traced in the content and structure of the revenue part. budget classification, closely related to the structure of the taxation system, depending on the implementation of the revenue side of the budgets of all levels from the implementation of the norms of tax law for the collection of taxes. Communication with the Institute of Financial Control is manifested through the institution of tax control, which is a type of financial control and contains rules for regulating 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 for 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, the constitutional norms fixing the principles of the activities of public authorities and local government, the powers of these bodies in the field of taxation, which determine the general principles of the taxation system, is the basis for the development tax legislation and are part of the tax law.

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

Tax law is also connected with 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 constituting the tax law.

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

1) on a territorial basis:

National regulations:

Republican (Autonomous Republic of Crimea);

local regulations.

2) by the nature of legal norms:

Normative 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 the legal systems of the Anglo-Saxon type, especially in the presence of gaps in the legislation (the specificity here lies in the fact that the law-zastosovy body is actually a rule-making structure);

International treaties (conventions, agreements) that acquire importance in the settlement of double taxation, other taxation issues (in Ukraine they take precedence over laws adopted by the Verkhovna Rada)

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

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

The sources of the tax law of Ukraine are regulatory legal acts that fix the norms of tax law, as well as international treaties of Ukraine relating to the sphere 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 sphere 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 should be laws.

3. Along with the laws, there is a significant number of subordinate legal acts (decrees, instructions, explanations, orders) that regulate tax legal relations.

4. A part of the tax legislation of Ukraine is included in the budget law, allocates fiscal functions in tax regulation, although taxes significantly affect 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 sense of a set of laws and other legal acts regulating a particular area of social relations and are the sources of certain branches of law. This period without determining its content is also used by the Constitution of Ukraine (Articles 9,19,118, paragraph 12 of the Transitional Provisions). In laws, depending on the importance and specifics 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, as well as 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, is also the 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 - equivalent to laws, which are the Decrees of the Cabinet of Ministers of Ukraine, adopted in late 1992 - early 1993).

The principles of tax law 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 against illegal taxation of taxpayers;

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

Tax laws are legal acts of the legislature, in which the norms of tax law are fixed, regulating a special sphere of social relations - the sphere of taxation, and which have the highest legal force in accordance with other regulatory 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 budgetary laws;

3) general tax laws - laws containing provisions governing 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), a number of issues related to the collection of taxes are resolved by adopting relevant regulatory legal acts:

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

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

Any law on taxation must comply with the principles enshrined in the Law of Ukraine "On the System of Taxation" dated June 25, 1991;

Any tax (other obligatory payments of a tax nature) must be paid in the manner prescribed by law;

The mechanism for levying taxes (other obligatory tax payments) should not be established by the Law on the State Budget.

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

It is customary to refer to various regulatory legal acts containing the relevant norms of law as sources of law, including tax law.

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

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

federal legislation on taxes and fees (TC RF; 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 self-government;

3) general tax legislation;
4) subordinate normative legal acts on issues related to taxation and taxation of 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 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 and legal norms, and which are of great importance in establishing the general principles of taxation, establishing and introducing taxes and fees, forming tax policy of the Russian Federation, which determine the main directions for the improvement and development of tax law and, in general, form the constitutional foundations of taxation.

Thus, the current Constitution of Russia establishes that everyone is obliged to pay legally established taxes and fees (art. 57). In other words, this provision of the Constitution emphasizes the legitimacy of establishing tax payments and their universality. In addition, the Constitution of the Russian Federation enshrined the fundamental norms of the tax law of 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; the powers of local governments in the field of taxation; bases of the legal status of the taxpayer.

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

Tax Code of the Russian Federation (codified act of higher legal force);
federal laws on taxes and fees adopted in accordance with the Code;
laws and other normative acts of the legislative (representative) bodies of the constituent entities of the Russian Federation;
normative acts of representative bodies of local self-government. The last three levels of 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 was put into effect on January 1, 1999. Four chapters (21, 22, 23, 24) of the second part of the Tax Code of the Russian Federation are effective from 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 the Federal Law of August 5, 2000 N 118-FZ "On the Enactment of the Second Part of the Tax Code of the Russian Federation and Amendments to Certain Legislative Acts of the Russian Federation on Taxes" (as amended on December 28, 2004 No. ) since 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 the introduction and collection of specific taxes and fees.

to federal laws about taxes and fees include:

federal laws on taxes and fees adopted before the entry into force of the Tax Code of the Russian Federation, which are currently in force to the extent that they do not contradict the Tax Code of the Russian Federation;
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 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, which 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 prescribed by the Constitution of the Russian Federation.
Federal constitutional laws, federal laws are subject to official publication within 7 days after the date of their signing by the President of the Russian Federation.

Acts of the chambers of the Federal Assembly are published no later than 10 days after the date 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 a chamber of the Federal Assembly is considered the first publication of its full text in the "Parliamentary Newspaper", " Russian newspaper"or 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 corresponding chamber or his deputy.

Federal constitutional laws, federal laws, acts of the chambers of the Federal Assembly may be published in other print media, as well as communicated to the public (promulgated) on television and radio, sent to state bodies, officials, enterprises, institutions, organizations, transmitted through communication channels , distributed in machine-readable form.

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

Federal constitutional laws, federal laws, acts of the chambers of the Federal Assembly shall enter into force simultaneously throughout the entire territory of the Russian Federation upon the expiration of 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 the constituent entities of the Russian Federation, adopted in accordance with the Tax Code of the Russian Federation.

The authorities of the subjects 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 to introduce) on its territory regional taxes and the fees established by art. 14 of the Tax Code of the Russian Federation, and regulate individual elements of 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:

consists not only of regional laws, but also from other normative acts (decisions, resolutions, etc.);
adopted only by the legislative (representative) authorities of the constituent entities of the Russian Federation (regional duma, legislative assembly, etc.);
adopted in accordance with the Tax Code of the Russian Federation.

Normative legal acts of local governments on local taxes and fees are accepted by the 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 the Federal Laws of August 28, 1995 N 154-FZ "On the General Principles of Organization of Local Self-Government in the Russian Federation" (as amended on October 8, 2003) and December 25, 1997 N 126-FZ "On financial fundamentals local self-government of the Russian Federation" (as amended on December 28, 2004), as well as on the basis of clause 5, 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 law. 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 norms of tax law.

Norms, one way or another regulating social relations, can be contained not only in special tax laws, but also in other laws that are not such, containing norms of financial law. So, for example, in Art. 54 of the Federal Law of February 26, 1997 N 29-FZ "On federal budget for 1997" (currently not valid) it was indicated that, until the relevant changes are made to the Law of the Russian Federation of October 18, 1991 N 1759-1 "On Road Funds in the Russian Federation" (ceased to be valid), new rates are set user tax highways and some other elements of these payments. And although the issues of levying taxes in general and taxes on road funds, in particular, are not regulated by budgetary law, this rule was in effect in 1997.

By-laws on issues related to taxation and fees. By-laws in tax area can be defined as an act of law-making, coming from the competent state body, issued on the basis of 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 take precedence 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 regulations on taxation only in two cases: if there is a gap in legislative regulation certain relations or if such powers are given by one or another federal law;
2) Decrees of the Government of the Russian Federation, which are adopted on the basis of and in pursuance of normative legal acts that have a higher legal force than them.
Normative acts of the Government of the Russian Federation in the system of tax legislation are not so widely represented, and mainly because the rule-making of the Government of the Russian Federation applies primarily to the regulation of the collection of 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 the costs of production and sale of products, etc.;
3) by-laws 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).

At the regional level, tax laws are adopted, the publication of which falls within the competence of the subjects of the Federation.

The system of tax legislation also includes normative acts on the delimitation of jurisdiction and powers in the field of tax rule-making between the state authorities of the subjects of the Federation and (or) the state authorities of the Federation itself, an example of which is such an agreement between the state authorities 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 did not occur, although the successor company is registered in Yekaterinburg;

4) subordinate regulatory legal acts on issues related to taxation and fees, adopted by the executive bodies of local self-government (similar to paragraph 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 normative legal acts cannot change or supplement the legislation on taxes and fees.

The above departmental regulations can be divided into:

instructions of the State tax service Russian Federation (now - the Ministry of the Russian Federation for taxes and fees);
instructions of the Ministry of Finance of the Russian Federation;
joint instructions of these two departments.

In addition to the normative acts of the two mentioned ministries, the same link can also include acts of other federal ministries and departments on taxation issues that contain tax regulations and are issued only in agreement with the Ministry of the Russian Federation for Taxes and Duties and (or) the Ministry of Finance of the Russian Federation.

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

According to part one of the Tax Code of the Russian Federation the rule-making law of bodies of special competence is significantly limited and is possible only if several conditions are met:
1) regulatory acts are issued only in cases expressly provided for by the legislation on taxes and fees. For example, the Tax Code of the Russian Federation or the federal tax law should expressly 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 executive authorities 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 Russian Ministry of Finance;
accounting for income, expenses and business transactions individual entrepreneurs determined by the Ministry of Finance of Russia;
establish the form of an application for registration and the form of a certificate of registration of a taxpayer with a tax authority;
establish the form and requirements for drawing up an act tax audit;
other information.

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

Decisions of the Constitutional Court of the Russian Federation. Decrees and rulings of the Constitutional Court of the Russian Federation (Article 125 of the Constitution of the Russian Federation) should be attributed to the number of sources of tax law. These documents are extremely important for the formation and strengthening of tax legality in Russia, ensuring reliable protection of property rights of taxpayers, legitimate interests states.

The reason for the consideration of the 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 the consideration of the case is the discovered uncertainty in the question of whether a law, other normative act, an agreement between state authorities that has not entered into force an international agreement, or a contradiction in the positions of the parties on the ownership of authority in disputes over competence, or the revealed uncertainty in understanding the provisions of the Constitution of the Russian Federation, or the State Duma accusing the President of the Russian Federation.

The decision taken both at the plenary session and at the session of the chamber of the Constitutional Court of the Russian Federation is the 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 of the issues 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.

The sessions of the Constitutional Court of the Russian Federation also take decisions on the organization of its activities.

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

Acts or their separate provisions, recognized as unconstitutional, lose their force; International treaties of the Russian Federation that have not entered into force and are recognized as inconsistent with the Constitution of the Russian Federation 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 found not to comply with the Constitution of the Russian Federation in whole or in part, or if it follows from the decision of the Constitutional Court of the Russian Federation that it is necessary to eliminate the gap in legal regulation, the state body or official that has adopted this normative act shall consider the issue of adopting a new normative act, which should, in particular, contain provisions on the abolition of a normative act that was recognized as not in full compliance with the Constitution of the Russian Federation, or on the introduction necessary changes and (or) additions to a normative act recognized as unconstitutional in its separate part. Before the adoption of a new normative act, the Constitution of the Russian Federation shall be directly applied.

Norms of international law and international treaties of the Russian Federation. In accordance with the general constitutional principle of Russian law on the priority of international law and international treaties of the Russian Federation, an international treaty may establish: general principles of interaction between contracting parties in the field of taxation; agreements aimed at avoiding double taxation; are common tax treaties which cover all taxation matters; limited tax treaties covering only certain tax issues; agreements that, among other things, deal with tax issues; tax treaties relating to individuals and business entities.

The Tax Code of the Russian Federation established that 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 regulatory 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).

The number of international legal sources of tax law should include:

general political multilateral acts containing general principles of taxation;
bilateral or multilateral political treaties containing legal norms on taxation;
proper tax treaties and conventions;
treaties, agreements and conventions concluded by the USSR with other countries that have not lost their legal force.

Tax law of the Russian Federation is a sub-sector financial law, which has its own system, which is an internal structure (structure, organization), which consists of successively located and interconnected legal norms, united by the unity of goals, objectives, the subject of regulation, the principles and methods of this regulation ... Its construction is due not only to the structure of tax legislation and fees, but also by the needs of taxation practice, which significantly affects the formation of norms and institutions of tax law, helps to determine their role in the process of accumulation of state and municipal Money. Tax law is a set of norms created and protected by the state. All tax and legal norms are coordinated with each other, as a result of which their interdependence is formed. complete system with a certain internal structure.

The system of tax law is characterized by such characteristic features as unity, difference, interaction, ability to divide, objectivity, consistency, material conditionality, procedural implementation.

By general rule tax law is divided into two parts - General and Special.

IN General part includes rules that establish the basic principles, legal forms and methods of legal regulation tax relations, the composition of the system of taxes and fees, General terms establishment and introduction of taxes and fees, the rights and obligations of subjects of tax legal relations, the system of state bodies that carry out tax activity, delimitation of their powers in this area, the basis of the tax and legal status of other entities, forms and methods of tax control, as well as methods and procedures for protecting the rights of taxpayers. The institutions of the General Part of Tax Law contain those rules of law that apply to all legal relations regulated by this sub-branch. The provisions of the General Part of Tax Law are specified in the institutions of its Special Part.

special part tax law form norms that regulate in detail certain types of taxes and fees, the procedure for their calculation and payment, as well as special tax regimes (single agricultural tax, STS, unified tax on imputed income for certain types activities, taxation in the implementation of production sharing agreements). Of course, in a huge variety of tax and legal norms, conflicts and discrepancies inevitably arise, but in their totality they represent a single system with their own internal laws and trends.

4. The concept and types of tax legal relations, their subjects, object, content

The concept of "tax legal relations" in the Tax Code of the Russian Federation is absent. Art. 2 of the Tax Code of the Russian Federation fixes the circle of public relations:

Relations on the establishment, introduction and collection of taxes and fees in the Russian Federation;

Relations arising in the process of tax control;

Relations in the field of appealing acts of tax authorities, actions (inaction) of them officials;

Relations arising in the event of prosecution for committing a tax offense.

Thus, tax legal relations- this is a set of social relations regulated by the norms of tax law, which are of a power-property nature.

Subject tax legal relationship - a person whose behavior may be subject to regulation by the norms of tax law.

object tax legal relationship is what this legal relationship arises - a mandatory gratuitous payment, the amount of which is determined in accordance with the established tax legislation.

According to paragraph 1 of Art. 38 of the Tax Code of the Russian Federation. The object of taxation is one of the mandatory elements of taxation, without which the tax cannot be considered established. P. 1, Art. 38 of the Tax Code of the Russian Federation, it is determined that every tax It has independent object taxation, determined in accordance with Part. 2 of the Tax Code of the Russian Federation and subject to the provisions of Art. 38 of the Tax Code of the Russian Federation:

Realization of goods (works, services). Art. 146 of the Tax Code of the Russian Federation as an object of taxation with value added tax, as well as Art. 182 of the Tax Code of the Russian Federation as an object of excise taxation.

Property. Art. 358 of the Tax Code of the Russian Federation as an object of taxation transport tax, Art. 374 of the Tax Code of the Russian Federation as an object of taxation by the property tax of organizations, art. 389 of the Tax Code of the Russian Federation as an object of taxation land tax, as well as Art. 2 of Law No. 2003-1 as an object of taxation by taxes on the property of individuals.

Profit. Art. 247 of the Tax Code of the Russian Federation as an object of taxation by corporate income tax.

Income. Art. 209 of the Tax Code of the Russian Federation as an object of taxation with personal income tax, art. 346.4 of the Tax Code of the Russian Federation as an object of taxation with a single agricultural tax, art. 346.14 of the Tax Code of the Russian Federation as an object of taxation single tax paid when applying the simplified taxation system, and Art. 346.29 of the Tax Code of the Russian Federation as an object of taxation with a single tax on imputed income for certain types of activities.

Content tax legal relationship, like any other legal relationship, is revealed through the rights and obligations of the subjects of the legal relationship. Tax relations can exist only in legal form. Most tax legal relations arise on the basis of the rules of tax law. If legal relations in other branches of law mainly arise on the initiative of the subjects themselves, then in tax law - on the basis of a direct prescription of the law.
5. Characteristics of the subjects of tax legal relations

Tax Code of the Russian Federation Art. 9:

1. taxpayers or payers of fees (organizations and individuals);

2. tax agents (organizations and individuals);

3. tax authorities (the federal executive body authorized to control and supervise taxes and fees, and its territorial bodies);

4. customs authorities (federal executive authority authorized in the field of customs affairs, customs authorities of the Russian Federation subordinate to it).

The legal status of participants in tax relations listed in Art. 9 of the Tax Code of the Russian Federation, is regulated by the entire set of legal acts on taxes and fees, including regional tax legislation and legal acts of LSG bodies.

Organizations

Tax agents persons are recognized who, in accordance with the current legislation, are responsible for calculating, withholding from the taxpayer and transferring to the appropriate budget ( off-budget fund) due taxes.

Tax agents have the same rights as taxpayers.

Collectors of taxes and fees are state. bodies, LSG bodies, other authorized bodies, officials and organizations that, by virtue of a direct instruction of the Tax Code of the Russian Federation, receive from taxpayers and (or) payers of collections of funds for the payment of taxes and (or) fees and transfer them to the budget.

The legal status of collectors of taxes and (or) fees is determined by the Tax Code of the Russian Federation, the Federal Law and the legislative acts of the constituent entities of the Russian Federation and the legal acts of the representative bodies of LSG adopted in accordance with them.

6. Rights of taxpayers and payers of fees

Taxpayers and payers of fees organizations and individual entrepreneurs are recognized, which, in accordance with the Tax Code of the Russian Federation, are obliged to pay taxes and (or) fees, respectively.

Organizations– Legal entities formed in accordance with the legislation of the Russian Federation, as well as foreign legal entities, companies and other corporate entities with civil legal capacity, created in accordance with the legislation foreign countries, international organizations, their branches and representative offices established on the territory of the Russian Federation.

FL- citizens of the Russian Federation, Foreign citizens and stateless persons.

The Tax Code of the Russian Federation establishes the following rights taxpayers:

- use tax incentives if there are grounds and in the manner prescribed by the legislation on taxes and fees;

- receive a deferment, installment plan, tax credit or investment tax credit;

– for timely set-off or refund of amounts of overpaid or overcharged taxes, penalties, fines;

– to represent their interests in tax legal relations in person or through their representative;

- provide explanations to the tax authorities and their officials on the calculation and payment of taxes, as well as on the acts of tax audits;

– be present during the on-site tax audit;

– receive copies of the tax audit report and decisions of the tax authorities, as well as tax notices and tax claims;

- to demand from officials of tax authorities compliance with the legislation on taxes and fees when they take actions in relation to taxpayers;

- not to comply with illegal acts and requirements of tax authorities, other authorized bodies and their officials that do not comply with the Tax Code of the Russian Federation or other federal laws;

– to appeal in accordance with the established procedure against acts of tax authorities, other authorized bodies and actions (inaction) of their officials;

– to demand tax secrecy;

- demand, in accordance with the established procedure, compensation in full for losses caused illegal decisions tax authorities or illegal actions(inaction) of their officials.

7. Obligations of taxpayers and payers of fees

Organizations- Legal entities formed in accordance with the legislation of the Russian Federation, as well as foreign legal entities, companies and other corporate entities with civil legal capacity, created in accordance with the legislation of foreign states, international organizations, their branches and representative offices established in the territory of the Russian Federation.

FL- citizens of the Russian Federation, foreign citizens and stateless persons.

Responsibilities taxpayers (payers of fees) established by Art. 23 of the Tax Code of the Russian Federation:

- pay legally established taxes;

- register with the tax authorities;

- keep records of their income (expenses) and objects of taxation in accordance with the established procedure;

– submit to the tax authority at the place of registration in the prescribed manner tax returns for the taxes they are required to pay;

– submit to the tax authorities and their officials the documents necessary for the calculation and payment of taxes;

– comply with the legal requirements of the tax authority to eliminate the identified violations of the legislation on taxes and fees, as well as not interfere with the lawful activities of tax authorities officials in the performance of their official duties;

- submit to the tax authority necessary information and documents;

– for four years to ensure the safety of data accounting and other documents required for the calculation and payment of taxes, as well as documents confirming the income received (for organizations - also expenses incurred) and paid (withheld) taxes;

- carry out other duties.

Related persons

According to Clause 1 of Art. 105.1 of the Tax Code of the Russian Federation for tax purposes, persons are recognized interdependent in cases where the peculiarities of the relationship between persons may have influence - on the terms of transactions made by these persons; - (and/or) the results of transactions made by these persons; - (and/or) economic results of activity of these persons (persons they represent).

In paragraph 2 of Art. 105.1 of the Tax Code of the Russian Federation provides a list of persons who are unequivocally recognized as interdependent:

– FL and his relatives:

Husband (wife)

Parents (including adoptive parents);

Children (including adopted children);

Full and half brothers and sisters;

Guardian (custodian) and ward.

Interdependent for tax purposes are:

1) organizations in the event that one organization directly and (or) indirectly participates in another organization and the share of such participation is more than 25 percent;

2) individual entrepreneur and an organization in case such individual directly and (or) indirectly participates in such an organization and the share of such participation is more than 25 percent;

3) organizations in the event that the same person directly and (or) indirectly participates in these organizations and the share of such participation in each organization is more than 25 percent;

4) an organization and a person (including an individual entrepreneur together with his relatives) having the authority to appoint (elect) the sole executive body of this organization or to appoint (elect) at least 50 percent of the composition of the collegial executive body or the board of directors (supervisory board) of this organizations;

5) organizations whose sole executive bodies or at least 50 percent of the composition of the collegial executive body or the board of directors (supervisory board) of which are appointed or elected by decision of the same person ( individual together with his relatives);

6) organizations in which more than 50 percent of the composition of the collegial executive body or the board of directors (supervisory board) are the same individual entrepreneurs together with relatives;

7) an organization and a person exercising the powers of its sole executive body;

8) organizations in which the powers of the sole executive body are exercised by the same person;

9) organizations and (or) individual entrepreneurs, if the share of direct participation of each previous person in each subsequent organization is more than 50 percent;

10) FL in the event that one FL is subordinate to another FL by official position.

1 The system of tax law. Tax law as a branch of law is included in the unified system of Russian law and, in turn, is a system of more low level, i.e. itself is a system of consistently 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 that establish 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 the implementation tax reporting and tax control, as well as methods and procedures for protecting s subjects of tax law.

Special part tax law includes yourself forms regulating the procedure for levying certain types of taxes. Currently, the process of their codification is ongoing, and they are included in the second (Special) part of the Tax Code.

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

1} existence of an independent subject of legal regulation,caught by the specifics of social relations regulated by this branch. It is well known that the subject of legal regulation is the first in a series of criteria for delimiting the unified Russian law into separate branches. subject of tax law constitute social relations arising in the fieldtaxation 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) the presence of the state and public need for self-reliancecareful 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 countries; - the importance of effective legal regulation of taxation for financial sufficiency - the need for a special legal mechanism that does not depend on subjective and momentary circumstances; - the need to form an effective legal mechanism for managing the tax burden and distributing public (state and municipal) expenses between fiscally liable persons (Art. 8 of the Tax Code of the Russian Federation), etc.

3) availability of own (special) method of legal regulation

4)availability of special (special) sources of law. This criterion is also singled out at the present stage of the development of Russian law as an important criterion among 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 in 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 the legality of taxation. 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 duties provided for by the Constitution.

The principle of fair taxation : “In order to ensure the regulation of taxation 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 establishing taxes, the ability of the taxpayer to pay the tax is actually taken into account on the basis of the principle of fairness." That is, taxes should 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 is obliged 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 fees in due process. This principle is enshrined and implemented, in particular, through constitutional ban on imposing taxes except by law

The principle of the economic basis of taxes (fees). Not only should taxes and fees not be unduly burdensome for taxpayers, but they 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 legislative acts on taxes and fees.

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

so that everyone knows exactly what taxes (fees), when and in what order he must pay.

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

4.,6 Sources 1. Constitution2. Norms of international law and international treaties RF3. Special tax legislation: a) federal legislation on taxes and fees (or legislation on taxes and fees), including: the Tax Code; other federal laws on taxes and fees; b) regional legislation on taxes and fees: laws of the constituent entities of the Russian Federation; others regulatory legal acts on taxes and fees adopted by the 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
containing norms of tax law).5 By-laws on issues related to taxation and fees: a) acts of bodies of general competence: decrees of the President; government decrees; subordinate regulatory legal acts on issues related to taxation and fees, adopted by the executive authorities of the constituent entities of the Federation; subordinate regulatory legal acts on issues related to taxation and fees, adopted by the executive bodies of local self-government; b) acts of bodies of special competence: - departmental subordinate regulatory legal acts on issues related to taxation and fees, bodies of special competence, the publication of which is expressly provided for by the Tax Code.6. Decisions of the Constitutional Court.

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

issue regulatory 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 the functions of control and supervision in the field of taxes and fees and in the field of customs, and their territorial bodies do not have the right to issue regulatory legal acts on tax and fees issues.

The effect of legislative acts on taxes and fees in time

1. Legislative acts on taxes shall enter into force not earlier than one month after the date of their official publication and not earlier than the 1st day of the next tax period on the relevant tax, except for the cases provided for by this article.

Legislative acts on fees shall enter into force not earlier than one month after the date of their official publication, except for the cases provided for by this article.

federal laws amending this Code in terms of establishing new taxes and (or) fees, as well as acts of legislation on taxes and fees of the constituent entities of the Russian Federation and regulatory legal acts of representative bodies municipalities imposing taxes shall enter 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.

7. Subject to tax rights in the aggregate are:

1) power relations for 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 laws;

4) legal relations arising in the process of protecting the rights and legitimate interests of participants in tax legal relations (taxpayers, tax authorities, the 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;

Page 3 of 3

Tax law system

Tax law is a sub-branch of financial law, but at the same time has its own system. In the system of tax law, complexes of homogeneous tax and legal norms are distinguished that regulate certain groups of social relations included in its subject. The system of tax law is based on a logical, consistent division of tax and legal norms and their combination into homogeneous legal complexes (institutions and sub-institutions), taking into account the content and nature of the relations they regulate in the field of tax activities of the state and local governments. At the same time, the system of tax law reflects the interconnection 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 it also has its own objective basis: its construction is conditioned not only by the structure of legislation on taxes and fees, but also by the needs of the practice of developing taxation, 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 norms created and protected by the state. All tax and legal norms are coordinated among themselves, as a result of which their interdependent integral system is formed 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 the really existing and developing social relations in the tax sphere.

The system of tax law makes it possible to identify which institutions and sub-institutions this 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 the norms of tax law that fix the basic principles, legal forms and methods of legal regulation of tax relations, the composition of the system of taxes and fees, the general conditions for the establishment and introduction of taxes and fees, the system of state bodies engaged in tax activities, the delineation of their powers in this area, the fundamentals 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 the tax law in its special part, which is formed by norms that regulate in detail the types of taxes and fees.