Principles of tax law and taxation
The principles of tax law of the Russian Federation are a set of fundamental provisions by which a specific type of relationship is regulated. These include various imperious, administrative, state, property relations. Consider further the principles of tax law and taxation.
The legislative framework
The principles of tax law of the Russian Federation are laid down primarily in the Constitution. In particular, the sphere in question is governed by articles 57 in paragraphs 3, 71 and 132. The general principles of tax law are established in the Tax Code (in part one). In addition, the regulation of this sphere is carried out by federal laws. According to Art. 2 NK regulates the power relations concerning the establishment, introduction and collection of mandatory payments to the budget, as well as interactions that take place in the course of exercising control and establishing responsibility for violators of legislation.
The concept of tax law principles
In legal publications, they recognize fundamental ideas and principles that express the essence of the norms in force in this branch, as well as the main directions of state influence in the sphere of regulating relevant relations. The system of principles of tax law includes mandatory primary regulations. They are distinguished by the highest degree of imperativeness, they determine the content of the institution. These provisions serve as criteria for the legitimacy of the behavior of participants in a relationship.
Basic principles of tax law
There are the following fundamental provisions:
- Universality and equality.
- Publicity collection purposes.
- The unity of the tax system.
- Setting payments in accordance with legal requirements.
- Presumption of interpretation in favor of the payer of unrecoverable contradictions, doubts, ambiguities of norms.
- Certainty responsibilities.
- The unity of the economic space and the tax policy of the country.
All principles of Russian tax law are formulated in compliance with the requirements of regulatory acts. Legality acts as a baseline.It rests on the constitutional prohibition of restricting the freedoms and legal capabilities of a citizen, except in a few cases. Taxation acts as a limitation of property rights. They are enshrined in Art. 35. However, this restriction is based on the law and, in a broad sense, is focused on the realization of the rights, duties, powers of state bodies. In NK it is established that each person should transfer certain amounts to the budget. Moreover, the law indicates that these payments should be made only legally. This means that there is no obligation on any entity to pay unlawfully established amounts that are not provided for in the Tax Code or defined in a different way than in the Code.
Universality and equality
These principles of tax law, like the previous one, also have constitutional consolidation. In particular, in Art. 57 it is established that everyone is obligated to pay fees and other fixed amounts. The basic principles of tax law are supported by Art. 8 of the Constitution. In particular, in part 2 of the specified norm it is established that each subject has equal duties.Citizens must comply with them in accordance with the law. This principle acts as a formal, but not actual equality. It consists in the fact that payers of a certain type of collection or tax, in accordance with the general rule, are obliged to pay the prescribed amount on the same basis.
In legal publications, this principle is often associated with an equal tax burden. Since the adoption of Part 1 of the Tax Code, the provision on justice has been consolidated in Art. 3, clause 1 of the code. According to the norm, the establishment of taxes is carried out in accordance with the actual ability of the subject to make mandatory payments on the basis of equity.
The collection of fees and taxes is carried out for the financial support of the work of the authorities (state and municipal structures). The publicity of the goals forms a direct link between the NC and budget legislation. As part of the latter, parliamentarians, acting as representatives of the payers, approve spending plans. They also provide control over the execution of budgetary items by the relevant authorities.
Due process of law
This principle is also enshrined in the Constitution. The Basic Law, in particular, prohibits the establishment of compulsory payments that do not meet current industry standards. In a number of countries, this provision is enforced through the formation of a more stringent procedure for submitting bills to parliament. In the Russian Federation, this rule is enshrined in Art. 104, paragraph 3 of the Constitution.
The basic principles of tax law are aimed not only at establishing fair payments according to the capabilities of entities. Installable amounts, in addition, must have a business case, that is, they are not arbitrary. This rule is enshrined in Article 3 of paragraph 3 of the Tax Code.
Presumption of interpretation
This principle ensures that all ambiguities, contradictions and doubts will be interpreted in favor of the tax payer. We are talking about unavoidable circumstances, that is, those that are not explained by the Code or other norms. This rule is fixed in Art. 3, p. 7 NC.
This principle indicates that all regulations governing the tax sphere should be formulated so that the payer knows and understands exactly what amounts, in what order and when he needs to deduct.In the event of ambiguities, contradictions or doubts that cannot be resolved by other rules, they are interpreted in favor of the subject. Certainty of the obligation also implies that when establishing payments, all mandatory elements of taxation must be determined. They are listed in Art. 17, p. 1 and p. 2 of the TC.
The unity of fiscal policy and economic space
This provision, like other principles of tax law, has a constitutional consolidation. In particular, it is fixed by art. 8, part 1. In addition, ensuring its implementation is carried out through art. 3, part 4 of the Tax Code, Art. 1, p. 3 GK. Under this provision, the law prohibits the establishment of fees and taxes that violate the single economic space of Russia. In particular, it is not allowed for payments to restrict indirectly or directly the free movement of services, products, money or work within the territory of the state.
The legal importance of the need to formulate this principle is determined by the task of unifying tax deductions. It is necessary to ensure a balance between the powers of the regions of the country to establish mandatory payments on the one hand, and on the other, respect for the constitutional capabilities of a person and citizen,formulated by articles 34 and 35 of the Constitution. At the same time, the provision on a single economic space is being implemented. In this regard, the list of local and regional fees and taxes fixed by the NC is closed, that is, exhaustive.
The principles of tax law act as a guarantor of the observance of constitutional interests and capabilities of persons acting as payers. The subjects are all participants of the relevant relationships. This category includes:
- Tax Agents.
- Citizens and legal entities.
- The Ministry of Dues and Taxes and its territorial offices.
- State Committee on Customs Affairs and its units.
- Ministry of Finance of the Russian Federation and regional offices.
- Financial management in the administrations of regions and territories, including autonomous cities of federal significance.
- Other authorized entities.
The principles of tax law in the activities of these entities act as fundamental provisions. It is in accordance with them that the procedure and conditions, sizes, purpose, dates of payments and other essential aspects related to the sphere in question are formulated.In accordance with the principles, the duties and rights of payers are formulated, the ability to protect their interests, the responsibility of all entities involved in the relationship. The Criminal Code provides for penalties for evading persons from paying off their obligations to the budget.