Taxes are the oldest financial institution. They arose when the state appeared. In its development, taxation has changed its form and content several times. Our material will detail the concept, subject and sources of tax law in Russia.
Tax Law: General Description
Any legal industry in Russia is a set of certain rules governing social relations. The tax industry is no exception. It regulates social relations associated with the formation and collection of taxes in the budget system.
The tax system is one of the branches of financial law. However, it does not stand out in a separate economic and legal institution. The question of the independent nature of tax law was identified in 1998, when lawmakers decided to create the Tax Code of the Russian Federation.
The legal sphere that is being formed and is still being considered is called upon to play a crucial role in the socio-economic transformation of the system, in the development of production, and in ensuring the financial condition of the country. In this case, the sources of tax law affect the administrative, civil, criminal and other legal spheres.
Thus, the legal branch under consideration can be studied as the most important area of the state system and as a separate scientific discipline. In both cases, an important role is played by the system of sources of tax law of the Russian Federation. On their basis, the subject, methods and structure of the tax legal industry are formed.
Subject and Methods
The subject, sources and methods of tax law are recorded by legal scholars. There are many versions regarding this or that element of the legal industry. One of the common versions about the subject of tax law says that it is a set of homogeneous property and related personal non-property social relations.
The scope of tax regulation includes the following relationships:
- appeal of documents of tax authorities, as well as inaction or actions of officials;
- establishment and collection of fees and taxes;
- holding liable for committing financial offenses;
- protection of the interests of the legal rights of all participants in tax legal relations;
- implementation of tax control over compliance with legislation;
- fulfillment by individuals of their tax functions and obligations.
The methodology of the legal branch under consideration is divided into two groups: imperative and dispositive. The imperative group is a system of power regulations. This is a method of legal impact in which the state independently forms the procedures for the introduction and payment of taxes. People are literally compelled to comply with power regulations.
The dispositive group of methods is associated with recommendations and approvals. In tax law, they are used extremely rarely. The manifestation of discretionary methods is possible in consultation with representatives of the fiscal authorities, the definition of subjects of reference, etc.
The system of tax law sources
Legal source refers to the external form of expression of certain rules and principles. Legal acts of state power, containing certain rules on the tax legal industry, are a combination of sources of tax law of the Russian Federation.
All regulations are classified into several groups. Here it is worth highlighting:
- international Russian treaties;
- Constitution and the Russian Tax Code;
- federal laws;
- regional laws and acts of local authorities.
The tax code is the most important regulatory source of the considered branch of law. It is built from a number of federal laws. Moreover, all of the listed sources of tax law have the same value. They form an integral part of financial lawmaking, and also constitute a form of existence of tax norms, that is, their external expression.
All sources of tax law are formally defined, binding and legal. They are based on the principle of separation of powers and are based on the federal nature of the Russian state.
International sources of tax law
The Russian legal system is entirely dependent on international norms and regulations. This is enshrined in article 15 of the domestic Constitution. Any legal industry is based on international normative acts, and especially should not contradict them. This rule also applies to the tax sphere.
Modern international law contains the following groups of treaties on taxation issues:
- special agreements on the avoidance of double taxation;
- mutual assistance and cooperation agreements on the implementation of tax legislation.
Separately, it is worth highlighting the 1977 Model Convention of the Organization for Economic Cooperation. This document talks about how to organize optimal tax systems.
On December 2, 1994, the Russian Government ratified the resolution "On the conclusion of agreements between the Government of the Russian Federation and foreign governments on cooperation and the exchange of information in the field of financial legislation." Several similar agreements were concluded with different states - for example, with Uzbekistan (1995), Moldova (1996) and a number of other countries.
All of the above agreements are included in the system of acts of international law as sources of tax law. Based on them, the domestic legal system is built.
Tax Code of the Russian Federation
Having dealt with the main international sources of tax law, you need to pay attention to the main domestic act - the Russian Tax Code. The law determines the legal basis for the regulation of all stages of tax relations.
Here is what he fixes:
- An exhaustive list of fees and taxes that are levied on Russian territory. The principles of the establishment, introduction and termination of certain types and forms of fees in the regions of the Russian Federation.
- The basis for the emergence, amendment and termination of tax obligations.
- The procedure for the implementation of tax control, types of tax audits, the duration of their implementation and frequency, registration of audit results.
- Basic provisions on liability for tax crimes.
The Code itself as a source of tax law of the Russian Federation consists of two parts. General provisions, namely concepts and rules, are established in the first part of the law. The procedure for calculating and paying, as well as the types of tax regimes are established in the second part of the Code.
Tax law system
Financial law contains many industries, one of which is called tax law. This is an independent legal system, consisting of sequentially located and interrelated norms and rules. The system is united by common goals, objectives, principles and methods. Its construction is determined not only by the structure of tax legislation, but also by the needs of economic practice.
Tax law is an association of rules formed and protected by the state. At the same time, all norms are consistent and interconnected, which is why an integral system with a specific internal content is formed.
The tax law system is characterized by such features as unity, interaction, difference and ability to divide, procedural implementation, objectivity and material conditionality.
Tax law is divided into two parts - the main and special. In the general part, there are norms establishing basic principles, legal forms and methods of regulating tax relations.
The norms of the special part regulate in detail certain types of taxes and fees, the procedure for their calculation and payment. It also highlights special tax regimes - specific industries in which taxation is applicable.
Tax law in the domestic legal system
For a better understanding of exactly what role tax law plays in the Russian legal system, it is necessary to pay attention to its relationship with other legal areas.
Sources of tax law of the Russian Federation are based on constitutional rules and principles. This indicates a direct relationship between the financial and constitutional systems. The provisions of the Constitution establish a universal obligation to pay legally established fees and taxes (Article 57). It also provides for a special guarantee system that provides a compromise between the observance of the rights of taxpayers and fiscal state interests.
The main source of tax law, the Tax Code, is a basic act in the financial legal system. The interconnection of tax and financial law is also evidenced by the incomplete coincidence of the boundaries of legal regulation of both legal systems. Fiscal policy is part of a financial policy that has priority over the former.
Tax law is closely related to the civil system of relations. Obviously, any taxes are imposed on private property or related phenomena. Any property is subject to civil law.
Finally, the branch of law in question is related to the criminal and administrative legal branches. This is evidenced by the imperative component of tax law. For a refusal to fulfill the duties of a taxpayer, a citizen may be held liable - administrative or criminal.
What is tax?
Having dealt with the structure, concept and system of sources of tax law of the Russian Federation, it is necessary to characterize the main element of the legal industry under consideration - tax. Tax refers to a compulsory, individually gratuitous payment. It is charged with the organization or citizens in order to ensure economic activity of the state.
Sources of tax law of the Russian Federation consolidate the four main features of any tax. Each of them is given a characteristic.
The first sign is called imperative. Paying tax is a constitutional obligation, not a gesture of charity. The taxpayer is not able to refuse to fulfill his duties.
Individually gratuitous character is the second sign. The state is not obliged to perform counter-actions in favor of taxpayers. It only accumulates the finances received and uses them for the benefit of the population.
The third sign is monetary. The need to pay taxes in cash rather than in kind is evidenced by all types of sources of tax law.
The last sign is called publicly inappropriate. A tax payment is an unconditional attribute of the state, without which it will simply disappear. It is fees and taxes that form the vast majority of revenue sources of power.
Taxation procedure
The fee charged by central or regional authorities to individuals and legal entities is called taxation. How to interpret this concept?
The sources of tax law of the Russian Federation refer to five functions of the presented procedure:
- fiscal function - associated with the collection and accumulation of received finance;
- distribution - power transfers finances to different authorities and public spheres;
- regulatory - the state administers taxation;
- control - the authorities take measures to protect the existing financial system;
- stimulating - tax policy is optimized due to external economic factors enshrined in the sources of tax law.
The concept and types of taxation are also enshrined in law. So, the form of the procedure in question depends on its elements: tax base, period, rate, procedure for calculating and paying tax, as well as the due date. So, taxation is indirect and direct, income and industry.
Tax principles
To determine the principles of taxation, one should turn to the Tax Code of the Russian Federation, the main source of tax law. The concept of taxation, according to article 16 of the Law, is based on the following principles:
- unity of the system of fees and taxes;
- certainty and stability of the system;
- three-level formation of the Russian tax system (we are talking about the federal and regional authorities, as well as local government).
The legislation does not fix such principles as the effectiveness of neutrality of fees, mobility and elasticity, the optimality of the system and the parity (harmonization) of the interests of the state and taxpayers.
The legislative concretization of principles is aimed at promoting their widespread application in practice.