Sources of tax law

The structure of tax law includes various elements. In a generalized form they are presented in Chapter 1 of the Tax Code of Russia. In accordance with the norms included in it, the sources of tax law are the laws of the subjects of the state, federal laws, other regulatory acts. All documents are used to one degree or another to regulate relations in the sphere in question.

Forms and sources of law

Within the framework of the structure in question, normative acts are used that contain provisions related to the establishment, introduction and collection of fees, and the implementation of appropriate controls. In addition, documents are used that fix provisions on the establishment of responsibility and attraction to it for crimes committed in this sphere.

Sources of tax law are certain external expressions of this right. Such forms include normative acts from executive and representative bodies of state power, local self-government.

Normative acts differ in a special order of entry into force. In accordance with the general rule, this is possible only with the simultaneous presence of two procedural conditions. In particular, the act enters into force not earlier than a month after its publication in official sources and not earlier than the first day of the upcoming tax period for the specified tax. In accordance with these conditions, a specific date is set.

A number of rules apply to acts related to the introduction of new fees and payments. In addition to these two conditions, these documents are subject to another requirement. These acts come into force not earlier than the first of January of the year that follows their adoption, but at the same time not earlier than one month after their official publication.

Sources of tax law have specific features that distinguish them from other normative acts. So, these documents act as a transitional law. The transitional period provides that when the norms are changed in favor of certain persons, for certain subjects, the regime that was in effect earlier is maintained.

The Tax Code applies a generalized concept of the legislation on fees and taxes. Its peculiarity is the use of laws, not only directly related to the industry, but also other regulatory acts.

A complex, ramified structure, which are sources of tax law, is determined by the federal principles of the state system of the country. Thus, the normative acts of the municipal, regional and federal levels are singled out in their structure. The text of Article 72 of the Constitution establishes general principles of taxation in the country, which relate to the joint management of state power and local authority.

It should be noted that the Basic Law, being the supreme legal power of the country, can regulate legal relations in the industry in question. However, as a rule, the regulatory process is implemented through the implementation and application of constitutional foundations in the current legislation. The Constitution of the country establishes the starting position - the duty of citizens to pay taxes established by law. At the same time, the Basic Law does not seek to regulate relations in detail within this sphere. It only determines the main directions and main tasks of the relevant relationship.

It should be noted the special importance that sources of international tax law have in regulating legal relations in this sphere within the country. If there are internal norms that contradict external treaties, the latter are used as a basis for regulation.