Under tax law it is customary to understand the totality of certain legal norms that govern special social relations. In this regard, new concepts appeared in the legislation, such as the subject and subject of tax law, the method of legal tax regulation and others. Today we will dwell on the consideration of basic concepts in order to learn how to navigate in such a complex legal field as tax law.
About the subject of tax law
The tax law system is based on the definition of such a thing as the subject of law, which means certain relationships arising from the collection and establishment of taxes between its entities.
There are several categories of tax relationships:
- subjects of NP;
- subject of NP;
- RF, federal subjects, municipalities;
- separation of powers;
- relations “taxpayer - RF (federal subject, municipality)”;
- the establishment of taxes, fees and their maintenance;
- relations “taxpayer - tax authority”;
- levying taxes, fees, establishing control over this process;
- relations “taxpayer - tax agent, credit organization”;
- control over making payments to the budget.
The rules of tax law in different ways affect the subjects, their relationships. In this case, it is customary to talk about the methods used in tax legislation.
Methods of tax legal regulation
In tax legislation, there are 2 main methods of regulation of relations.
Imperative method. It is called the main one. It is based on the distribution of orders to taxpayers by authorized authorities, the state itself and other participants. The method is used as a security measure for enforcement actions if the taxpayer does not comply with the instructions given to him.
Method of recommendations and approvals. It implies giving recommendations on various issues of tax legislation, on samples, forms of maintaining documentation.
In addition to these two methods, in some cases, civil law standards are used , if this is provided by law.
Tax law: subjects of law and their classification
The introduction of an accurate definition of the subject of tax law has, first of all, practical goals, namely, it allows you to clearly identify the circle of people who entered into tax relations, which in itself entails legal consequences. The rights and obligations defined in tax legislation can be borne only by tax entities, which are usually classified according to some criteria (the legislation does not contain a final and exhaustive list of persons in such relations):
1. Regulatory certainty:
- persons recorded as an entity in tax legislation;
- persons not recorded as a subject.
2. Fiscal interest:
- public entities;
- private entities.
3. The degree of material interest in the emergence of relations:
- persons financially interested in the emergence of tax relations;
- persons who do not have a material interest in their occurrence.
Tax law defines the concept of “participant in relations regulated by law”, these include:
1. Taxpayers (organizations, individuals).
2. Agents.
3. The Federal Tax Service, subordinate to the Ministry of Finance of the Russian Federation, territorial divisions of the Federal Tax Service, customs and financial authorities, tax collectors and other organizations as tax authorities.
Tax law provides for the taxpayer to enter into tax relations as an entity through an authorized representative.