TAX LAW - a system of financial and legal norms (public rules of conduct) that regulate power relations arising from the establishment, maintenance and collection of taxes and fees, as well as relations arising in the process of tax control and prosecution for committing tax offense. Tax law is part of financial law.

Tax law is divided into General and Special parts.

The general part of tax law applies to all types of taxes and includes rules that fix the main provisions of taxation. The first part of the Tax Code systematized the general norms of tax legislation governing taxation in the country.

The norms of the Tax Code of the Russian Federation establish a system of taxes levied to the budget, determine the grounds for the emergence, change and termination of obligations to pay taxes (fees) and the procedure for their implementation, regulate the rights and obligations of participants in tax relations, fix the forms and methods of tax control, establish responsibility in the tax sphere .

The Special Part of Tax Law includes norms regulating the procedure and conditions for the collection of certain taxes and fees. The second part of the Tax Code reflects the procedure and conditions for collecting value added tax, excises, income tax individuals and unified social tax (contribution).

The subject of tax law is the relationship that develops between the state, taxpayers and other persons regarding the establishment, introduction and collection of taxes. Tax relations are always associated with the withdrawal from legal entities and individuals of a part of their income to the relevant budget and extra-budgetary trust funds. The method of tax law is a set and combination of techniques, ways of influencing law on social relations in the field of taxation.

The method of tax law is characterized as power-property, due to the need to apply unambiguous rules that do not allow the choice of rules in order to form the state budget.

In tax law, it is sometimes allowed to use recommendations, approvals and the right to choose the behavior of a subordinate taxpayer, who has the opportunity to form his tax policy to a certain extent.

Sources of tax law are normative legal acts, which contain the norms of tax law.

The main sources of tax law are:

1) the Constitution of the Russian Federation;

2) laws;

3) Decrees of the President and Decrees of the Government of the Russian Federation;

4) interdepartmental and departmental regulatory documents;

5) international legal treaties. An interconnected set of normative acts of various levels, containing tax norms, forms a system of tax legislation. The central place in the system of tax legislation is occupied by the Tax Code of the Russian Federation.

Great legal encyclopedia. - 2nd ed., revised. And extra. - M., 2010, p. 310.

Tax law system- this is an objectively determined internal organization of 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 that establish general approaches to the regulation of the taxation system relating to all types of taxes, other obligatory tax payments, 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; determine the concept, principles and structure of the tax system; establish the basic rights and obligations of the parties to tax legal relations; regulating the implementation of tax control and the application of measures of legal liability for offenses in the field of taxation.

A special part of tax law consists of norms and institutions that specify tax system in general and determine the specific mechanisms of certain obligatory 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 component 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 the control activities of 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 bodies state power and local self-government, the powers of these bodies in the field of taxation, which determine general principles taxation system, is the basis for the development of tax legislation and is 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 legal acts regulating the activities of the tax authorities are sources of administrative law of Ukraine, but 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.

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

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

1) on a 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) according to the peculiarities of 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 the competence of state bodies 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), which are of great 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 they 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 system of taxation, 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. 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 the legal system, mainly in the sense of a set of laws and other legal acts that regulate a particular area of ​​public relations and are 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 leverage;

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.

The term "tax law" means:

> branch of legislation;

> sub-branch of the science of financial law;

> academic discipline.

Tax law - a set of financial and legal norms regulating public relations for the establishment and collection of taxes to the budget system and, in the cases provided for, extra-budgetary state and municipal trust funds from organizations and individuals.

Tax law is a sub-branch of financial law, but earlier it was distinguished as a financial and legal institution. The discussion about the independent nature of tax law was largely due to the codification of tax legislation carried out in 1998 (the adoption of the first part of the Tax Code of the Russian Federation).

Most scholars who study financial law are of the opinion that tax law is embedded in it.

During the period of underdevelopment market relations and the legislative priority of public property, tax law was considered nothing more than an integral part in the legal institution of state revenues. The transition to market forms of management, the recognition of the equality of all forms of ownership and, consequently, the need for a legislative model for combining private and public interests led to the adoption of a significant number of regulatory legal acts regulating the tax mechanism. As a result of the active development of tax law, it began to be characterized in relation to the financial law of the Russian Federation as its sub-branch.

The procedure for levying taxes and fees is regulated by tax legislation, which is a set of legal acts regulating social relations in the field of taxation arising from the establishment, introduction, collection of taxes and fees in the budget system, the implementation of tax control and tax liability.

Therefore, tax law, as one of the sub-branches of financial law, is becoming its largest component with the prospect of further development. Recently, there have been significant changes in tax law. It concerns its structure and general content as well as specific rules. Thus, the emerging tax law of the Russian Federation is recognized to play an important role in economic and social transformations, in the development of production and strengthening the country's finances.

In addition, tax law as a branch of legislation includes not only the mentioned norms of financial law, but also other branches of law (administrative, civil, criminal, etc.) related to the taxation system, control and responsibility in this area.

Tax law as an academic discipline is studied as part of a special course. This approach in modern conditions the increased role of taxes and tax activities also has positive sides, since it contributes to an in-depth comprehensive study of these issues.

Tax law is an integral part of the unified system of Russian law, but at the same time it has its own subject of legal regulation and a special combination of methods of influencing social relations, which indicates the relative independence of tax and legal norms.

All branches or sub-sectors of law differ primarily in the subject of legal regulation. At the same time, the subject answers the question - what does this industry study?

Subject of tax law- a set of homogeneous property and related non-property public relations that develop between the state, taxpayers and other persons regarding the establishment, introduction and collection of taxes to the state (municipal formation), tax control and prosecution for committing a tax offense.

The scope of tax legal regulation includes public relations:

> on the establishment, introduction and collection of taxes and fees;

> arising in the course of execution by the relevant persons of their tax liabilities;

> arising in the process of tax control and control over compliance with tax laws;

> arising in the process of appealing against acts of tax authorities, actions (inaction) of their officials;

> arising in the process of protecting the rights and legitimate interests of participants in tax legal relations;

> arising in the process of bringing to responsibility for committing tax offenses.

The main distinguishing features of the relations that make up the subject of tax law:

> have property character;

> focused on the formation of state and municipal financial resources;

> an obligatory participant and influencing subject is the state or municipality by the competent authorities.

Tax law method - a set of legal techniques, means, methods that reflect the uniqueness of the impact of this sub-branch of law on the relations of the tax sphere.

Main tax law methods:

– command method(imperative, command-volitional) - a method of legal influence, where the state independently establishes the procedures for establishing, introducing and paying taxes, as well as the material content of these relations; a measure of proper behavior is also determined and enforcement is provided in case of failure to comply with established requirements.

– recommendation and agreement method- the method that is used when making clarifications, establishes the functions and models of recommendations, as well as when determining the direction of the joint work of fiscal authorities, partly when determining the subjects of jurisdiction on certain issues of taxation (Article 72 of the Constitution of the Russian Federation).

– dispositive method- a method of legal influence, associated with the equality of the parties, coordination based on permissions.

This method is used extremely rarely and is expressed, for example, in providing a private entity with the opportunity to form its tax policy, obtaining a deferral of tax obligations, concluding contracts for receiving tax credit or an investment tax credit, offsetting the state's debt to suppliers of goods (works, services) by offsetting a counterclaim for the fulfillment of a tax obligation.

Tax law is a sub-branch of financial law that has its own system representing 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 determined not only by the structure of legislation on taxes and fees, but also by the needs taxation practice, which significantly affects 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 with a certain internal structure is formed.

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

As a general rule, tax law is divided into two parts - General and Special.

IN General part includes norms that establish 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 rights and obligations of subjects of tax legal relations, the system of state bodies engaged in tax activities, the delimitation of their powers in this area, the basics 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.

A special part of tax law is formed by norms that regulate in detail certain types of taxes and fees, the procedure for their calculation and payment, as well as special tax regimes (a single agricultural tax, a simplified taxation system, a single tax on imputed income for certain types of activities, taxation when implementing agreements about the product section).

Of course, in a huge number 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. The construction of this system, which is based on existing tax relations, provides an opportunity for a more correct application of financial and legal norms and thus helps to strengthen the rule of law and the implementation of regulatory and protective functions by tax law.

Tax law and constitutional law. Constitutional law occupies a leading place in the legal system, since it contains the fundamental norms and principles of other branches of law. The constitutional and legal regulation of tax relations is predetermined by their public significance and state-power nature. The norms of the Constitution of the Russian Federation not only consolidated the universal obligation to pay legally established taxes and fees (Article 57), but also provided for a system of legal guarantees that ensure a compromise between the observance of the rights of taxpayers and the fiscal interests of the state.

Tax law and financial law. The fact that tax law is included in the system of financial law is evidenced by the partial coincidence of the boundaries of the subject of legal regulation. The subject of financial law is social relations that develop in the process of formation, distribution and use of state (municipal) funds. The subject of tax law is social relations aimed at the accumulation of state (municipal) funds and, thus, are part of the subject of financial law. A weighty argument is the constitutionally established principle of unity financial policy. Tax policy is a part of the financial, which is of decisive importance in relation to the first.

Tax law and budget law. As part of the system of financial law, tax law interacts with other financial and legal communities. Thus, the formation of budgets at all levels and state off-budget funds to a greater extent is carried out on the basis of the norms of tax law governing government revenue. The relations that develop in the process of establishing and levying taxes, conducting tax control, etc., do not constitute the subject of budgetary law. This means that the subject of tax law only partially coincides with the boundaries of budgetary and legal regulation.

Tax and civil law. Tax legal relations, being a form of restriction of the right of private property, are closely related to civil law regulation. However, the priority of tax rules over civil ones is established - according to Art. 2 of the Civil Code of the Russian Federation do not include civil property relations regulated by tax, financial and administrative legislation. Tax relations arise on the basis of actual property relations, legal form which are civil relations.

Tax and administrative law. The mechanism of legal regulation of tax relations includes executive authorities exercising state powers. Administrative law determines the legal status of the state apparatus.

Tax and criminal law. On the one hand, one of the objects of criminal law protection is the fiscal interests of the state. On the other hand, the qualification of some crimes is impossible without referring to the norms of tax law.