Principles of tax law: a non-trivial approach to the basis of the industry

The purpose of the article is to reveal the problems of the principles of tax law of the Russian Federation and develop scientifically substantiated theoretical provisions and proposals on the directions of improving their practical implementation on the basis of the analysis of domestic and foreign legislation of friendly countries, mainly the Eurasian region, scientific sources, generalization of the law enforcement practice of authorized bodies.

The implementation of the set goal determines the need to solve the following scientific problems: a) to reveal the theoretical and legal approaches to determining the essence of the principles of law; b) to characterize the principles of financial and tax law in their relationship; c) to reveal the relationship between the fundamentals of taxation and the principles of tax law; d) to determine the role of general legal principles in regulating tax relations; e) to study the essence of legal principles that are the basis of the tax system of the state; f) to establish the features of the normatively enshrined special principles of tax law (fundamentals of tax legislation); g) to reveal the content of the institutional principles of tax law.

Research methods. In the process of working on the scientific article, in accordance with the set goal and objectives, taking into account the specifics of the object and subject of the study, general scientific and special methods of scientific knowledge were used: a) systemic-structural; b) logical-semantic; c) ascent from the abstract to the concrete; d) comparative-legal; e) formal-dogmatic; f) generalizations; g) forecasting.

Results. It has been established that the principles of tax law, enshrined in tax legislation as the fundamental foundations of taxation and developed at the scientific level, are guidelines for the legal regulation of tax relations, the basis for the implementation of the rights and legitimate interests of the subjects of such relations. Of course, to enshrine certain principles at the normative-legal level does not mean to ensure their implementation. The need for maximum implementation of the principles of tax law is substantiated.

Conclusion. Having updated the problems of the fundamentals of taxation, the principles of the rule of law, the principles of tax law, the presumptions of tax law; Having analyzed general legal and special industry principles, the author asserts that in Russia the effective mechanism for implementing legal principles of tax law, as well as real measures of responsibility for their violation, are not fully perfect. Attention is focused on the fact that the principles of law must act and be directly implemented in the process of law enforcement. Taking this into account, judicial practice acquires great importance, especially the interpretation and clarification of acts, in particular tax legislation.

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