Abstract correlation of tax and financial law. Tax and Budget Law: Discrimination of Subjects Banking Law and Tax Law

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basic educational program (BEP)

higher professional education

in the direction of preparation 40.04.01 "Jurisprudence"

profile "Tax, budget and banking law"

1. Awarded qualification (degree)- master.

2. Form of study– extramural.

3. The term of development of the OOP– 2 years 5 months.

4. Requirements for the applicant. Persons who have a bachelor's degree and wish to master this master's program are enrolled in the master's program based on the results of entrance examinations.

5. Field of professional activity of the graduate: includes the development and implementation of legal norms in the financial sector; ensuring law and order, conducting scientific research, education and upbringing.

6. Objects of professional activity of the graduate: The objects of professional activity of masters are public relations in the field of implementation of legal norms in the financial sector, ensuring law and order.

7. Types of professional activity of a graduate: Research - the main activity; Organizational and managerial - an additional type of activity

8. The main studied disciplines of the professional cycle: Actual problems financial law; State Administration of Customs; Currency and legal regulation: theory and practice; International economic law; Legal regulation of banking operations and transactions; Russian tax system; Legal basis of banking supervision; Administrative procedures for control and supervision activities; Problems of optimization of tax, budget and banking legislation

9. As a result of mastering the OOP, the graduate will be able to competently conduct scientific research in the field of law, make optimal management decisions; perceive, analyze and implement managerial innovations in professional activities.

Directions and results of research activities.

The main directions of research activities in the field of training are: legal regulation of taxation, financial and legal activities of public authorities, administration of customs payments, currency legal regulation and currency control, banking supervision, international economic activity.

Students studying in this profile have the opportunity to participate and publish abstracts of scientific articles based on the results of international scientific and practical conferences organized annually at the Faculty of Law, such as the International Constitutional Forum (organized annually in December), the International Scientific and Practical Conference "Actual problems of political Legal Development of Russia” (organized annually in April), the International Conference on Customs Issues (organized annually in October), as well as conferences held on the basis of other universities in Saratov and Russian Federation.

Taxes are the main source of state budget revenues. In accordance with the Federal Law of December 23, 2003 “On the Federal Budget for 2004”, 91.4 percent of federal budget revenues1 are formed from taxes, including the unified social tax.

Public relations arising in connection with the establishment, enactment and collection of taxes, as well as the implementation of tax control, prosecution for violations of the legislation on taxes and fees are regulated by the rules of financial law, which together form the tax law.

On the question of the place of tax law in the system of law in legal science today there is no consensus. The following basic concepts of the place of tax law in the system of law can be distinguished:

tax law is part of budget law as a major section of financial law;

tax law is an independent institution of financial law2;

tax law is a complex institution, consisting of the norms of constitutional, financial, administrative and financial law;

tax law is an independent branch of law3.

The latter point of view, which is very common at present, is due to the growing role of taxes in a market economy, the codification of tax legislation, the lack of unified system financial and legal sources. However, in order to recognize tax law as an independent branch of law, it is necessary to recognize tax relations as an independent type of social relations, different from financial relations4. But imposition of taxes is one of the methods financial activities state, methods of forming a public monetary fund - the budget or extra-budgetary fund. Tax relations as a kind of financial relations always represent the income relations of a fund Money. The existence of taxes is due to the existence of a monetary fund, into which they are received. Without an appropriate monetary fund belonging to the state, there can be no taxes.

Tax law is a part of financial law. Some authors consider it an independent institution of financial law, others consider it a section, others consider it a sub-branch.

If we adhere to the triad “legal norm - legal institution - branch of law” that has developed in the theory of law, then tax law is a complex institution of financial law that regulates the foundations of the revenue side of the budget5. At the same time, in the theory of law, a sub-branch of law is also distinguished, which is a combination of several homogeneous institutions. It seems that at present the level of development of tax law is such that one can speak of it as a sub-branch of financial law.

Tax law as a sub-branch of financial law is a set of financial and legal norms that regulate public relations for the establishment, introduction and collection of taxes from legal and individuals to the budget system, to exercise tax control, to hold accountable for violations of the legislation on taxes and fees, as well as to appeal against acts of the Ministry of Finance of the Russian Federation in the field of taxes, actions (inaction) of officials of the federal tax service(see diagram 1).

The concept of "tax law" is used in jurisprudence in different aspects:

as a set of rules of law governing social relations arising from the establishment, introduction, collection of taxes and fees to the budgets of various levels of the budget system, including the budgets of state non-budgetary funds (Pensi-

Is the subject of tax law the power relations? process:

"appeal against acts of the Ministry of Finance of the Russian Federation in the field of taxes, actions (inaction) of officials

federal tax service

holding accountable for committing a tax offense

Fund of the Russian Federation, Fund social insurance Russian Federation, Federal and Territorial Funds of Compulsory health insurance), as well as relations arising in the course of tax control and prosecution for committing a tax offense;

as a set of views, judgments, conclusions, scientific concepts and provisions developed by scientists studying the rules of law governing tax relations, law enforcement practice in establishing, introducing, levying taxes and fees, in the implementation of tax control;

as a set of information, knowledge, ideas about the essence and significance of the rules of law governing tax relations in all their diversity, about law enforcement practice, about the history of the emergence of these rules of law and ways to improve them.

Let us consider in more detail these three aspects of the concept of "tax law".

The first aspect of the concept of "tax law" - a set of legal norms governing tax relations, in legal science causes a certain discussion among scientists.

Traditionally, the set of legal norms governing tax relations is considered as a sub-branch of financial law. Tax law as a sub-branch of financial law is of a public nature and, fixing the general principles of financial law, reflects the specifics of tax relations in legal regulation. Tax law as a sub-branch of financial law is closely related to its other sub-branch - budget law, since taxes and fees are the main source of budgets at various levels of the budget system, including the budgets of state extra-budgetary funds.

The norms of tax law, depending on the characteristics of the tax relations regulated by them, are grouped into various structural divisions. The largest divisions of tax law are the General and Special Parts.

The general part of tax law includes norms that fix the main provisions of taxation that are important for all types of taxes and fees. The general part of tax law as a sub-branch of financial law is based on the structure of the first part of the Tax Code of the Russian Federation (TC RF) - a codified federal law. The General Part of Tax Law includes rules defining: 1)

the system of taxes levied on the federal budget; 2)

types of taxes and fees existing in the Russian Federation, and the main principles for establishing taxes and fees of the constituent entities of the Russian Federation and local taxes (fees); 3)

the grounds for the emergence, change and termination of the obligation to pay taxes (fees) and the procedure for its execution; four)

rights and obligations of taxpayers, tax authorities and other participants of tax relations; 5)

forms and methods of tax control; 6)

responsibility for committing tax offenses and the procedure for appealing against actions (inaction) of federal tax service bodies and their officials.

The Special Part of Tax Law includes norms specifying the provisions of the General Part and regulating the procedure and conditions for the collection of certain types of taxes and fees. The adopted second part of the Tax Code of the Russian Federation currently codifies the rules governing federal taxes: value added tax (Chapter 21), excises (Chapter 22), personal income tax (Chapter 23), unified social tax (Chapter 24), tax on profits of organizations (Chapter 25), fees for the use of wildlife (Chapter 251), water tax (Chapter 252), mineral extraction tax (Chapter 26), as well as rules governing special tax regimes, the taxation system for agricultural producers (single agricultural tax (Chapter 261), simplified taxation system (Chapter 262), taxation system in the form of a single tax on imputed income for certain types of activities (Chapter 263), regional taxes: gambling business (chapter 28), transport tax(Chapter 28), corporate property tax (Chapter 30).

The rules governing other types of taxes and fees levied in the Russian Federation are also contained in the laws of the Russian Federation, adopted mainly in December 1991 (with subsequent amendments and additions).

The second aspect of the concept of "tax law" is that tax law is defined as a set of views, judgments, conclusions, scientific concepts developed by scientists studying the legal regulation of tax relations, i.e. we are talking about science - a branch of jurisprudence, or a sub-branch of the science of financial law, depending on the position of the author in assessing the concept of tax law.

Tax law as a sub-branch of the science of financial law has received particular development in Russia in connection with the transition to market relations. Legal scholars, based on the study of the norms of tax law and the practice of their application, developed proposals for improving the legal regulation of tax relations, many of which were taken into account when developing the Tax Code of the Russian Federation.

The science of tax law is developing in close contact not only with other legal sciences, but also with the science of finance, which studies the economic essence of social relations arising from taxation. There is a process of mutual enrichment of legal and economic science, studying the processes associated with the use of taxes and fees in the system of social management of society.

The importance of taxes and tax law for the development of social relations in the context of Russia's transition to a market economy has necessitated the creation of an academic discipline "Tax law", which is the third aspect of the concept of "tax law".

The need for it is confirmed by the adoption of the Tax Code of the Russian Federation, which established the basic principles of taxation and relations between the state and taxpayers (payers of fees), other participants in tax legal relations, the system of taxes and fees, the procedure for fulfilling the obligation to pay taxes and fees, the basics tax reporting and tax control and other provisions of taxation, requiring for the development of a significantly larger amount of study time than is provided for in the course "Financial Law".

The principles of law, its branches, sub-sectors and other structural divisions, as noted in the legal literature, are the main, fundamental principles enshrined in the relevant legal norms.

The basic principles of taxation were formulated in the 18th century. renowned economist Adam Smith. Adam Smith (1723-1790) in his "Inquiry into the Nature and Causes of the Wealth of Nations"6 formulated four major principles of taxation. one.

The principle of justice, which is expressed in the application of a progressive scale. “There can be no imprudence,” A. Smith wrote, “for the rich to take part in the state’s expenses not only in proportion to their income, but also a little higher.” 2.

The principle of certainty. “The tax must be precisely determined, and not arbitrary, the time, method and amount of payment must be exactly known both to the payer and to any other person.” 3.

convenience principle. "Every tax shall be collected at such time and in such manner as is most convenient to the payer." four.

The principle of economy. “Every tax must be levied in such a way that perhaps less is extracted from the hands of the people in excess of what enters the state treasury, and at the same time that the money of the people enters the state treasury as quickly as possible”7. These principles are still relevant today.

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Federal taxes:

- value added tax;

Federal payments for the use of natural resources;

Excises on certain groups and types of goods;

Income tax;

Bank income tax;

Personal income tax;

Tax on income from insurance activities;

Taxes are the sources of formation of road funds;

Tax on transactions with securities;

Stamp duty;

Customs duty;

Government duty;

Deductions for the reproduction of the mineral resource base;

Tax on property passing by way of inheritance and donation;

Exchange activity tax.

Republican taxes and taxes of territories, regions, autonomous formations:

Republican payments for the use of natural resources;

forest tax;

Corporate property tax;

Payment for water withdrawn by industrial enterprises from water management systems.

Local taxes:

Land tax;

- registration fee from individuals engaged in entrepreneurial activities;

Personal property tax;

Fee for the right to trade;

Tax on the construction of industrial facilities in the resort area;

Target fees from the population and enterprises of all organizational and legal forms for the maintenance of the police, for improvement and other purposes;

Resort fee;

Tax on the resale of cars and computers;

License fee for the right to trade in wine - vodka products;

Fee from dog owners;

Fee for issuing an order for an apartment;

License fee for the right to conduct local auctions and lotteries;

Fee for the right to use local symbols;

Vehicle parking fee;

Fee for winning on the run;

Fee for participation in races at hippodromes;

Collection from persons participating in the game on the tote at the hippodrome;

Fee from transactions made on stock exchanges, except for transactions provided for by legislative acts on taxation of transactions

with securities;

Fee for the right to film and television filming;

Fee for cleaning the territories of settlements;

Other types of local taxes.
2.3 Bodies exercising control over financial activities:

1) Bodies of general competence :
-representative body- Establishment and control over the execution of all financial plans, financial control.
-Executive body - development and submission to the legislative bodies: budget implementation projects; financial plans of the state, preparation of a report on the implementation of financial plans.
- Supreme Court- verification of financial violations.
2) Bodies of special competence- created for the implementation of a particular type of activity:
- Ministry of Finance- the federal executive body that ensures the implementation of a unified financial, (budgetary) tax and
monetary policy in the Russian Federation and coordinates other executive authorities in this area. The main tasks of the Ministry of Finance:
1. Improvement of the budgetary system and development of budgetary federalism.
2. Development and improvement of a unified financial, budgetary and

tax policy.
3. Development of the draft federal budget and its provision.
4. Development of programs for state loans of internal and external debt.
5. Implementation of financial (state) control over the movement of funds.
6. Concentration of financial resources in priority areas of social economic development.
- Federal Treasury(Presidential Decree of 1992) was created to:
1. Conducting a unified state policy.
2. Effective management of the federal budget execution processes.
3. Increasing the efficiency of financial state programs and control over the execution of the federal budget.
Tasks of the federal treasury :
1. Organization, implementation and control over the execution of the federal budget, management of budget revenues and expenditures.

2. Regulation of financial relations between the federal budget and state non-budgetary funds.
3. Implementation of short-term forecasting of the state volume of financial resources.
4. Management and service together with the Central Bank of the state, internal and external debt.
5. Development of methodological and other materials on the work of the treasury.
3) Tax authorities (FSN)
4) insurance authorities- Bodies for the supervision of insurance activities.
Functions of insurance authorities:
1. Issuance of licenses to insurers to carry out this activity.
2. Introduction of a unified register by insurers and their associations.
3. Monitoring the validity of insurance rates and ensuring the solvency of the insurer. 4. Formation and change of insurance reserves.
5) Authorities of the credit system. Tasks (goals):
1. Protecting and ensuring the stability of the ruble, including its purchasing power.
2. Development and consolidation of the banking system.
3. Ensuring an efficient and uninterrupted settlement system.
Functions:

1. Development of a unified state policy.
2. Establishment of rules for settlements and banking operations.
3. Implementation of currency control.
4. Implementation of the issue of funds.

2.4 State regulation of taxes

State regulation of taxes carried out in two main directions:
- regulation of market, commodity-money relations. It consists mainly in determining the "rules of the game", that is, the development of laws and regulations that determine the relationship between persons operating in the market, primarily entrepreneurs, employers and wage workers. These include laws, regulations, instructions of state bodies that regulate the relationship of producers, sellers and buyers, the activities of banks, commodity and stock exchanges, as well as labor exchanges, trading houses, establishing the procedure for holding auctions, fairs, rules for the circulation of securities, etc. . This area of state regulation of the market is not directly related to taxes;
- regulation of the development of the national economy, social production under conditions when the main objective economic law operating in society is the law of value. Here we are talking mainly about the financial and economic methods of state influence on the interests of people, entrepreneurs in order to direct their activities in the right, beneficial direction for society.

In market conditions, the methods of administrative subordination of entrepreneurs are reduced to a minimum, while the very concept of a "superior organization" that has the right to manage the activities of enterprises with the help of orders, commands and orders is gradually disappearing. But the need to subordinate the activities of entrepreneurs to the goals of combining their personal interests with the public does not disappear. At the same time, it is impossible to order, to force.

Adequate to market relations is only one form of influence on entrepreneurs and hired workers, sellers and buyers - a system of economic coercion combined with material interest, the ability to earn almost any amount of money. In a market economy, the familiar word "pay" is dying out, where people do not receive, but earn (the exception is the unemployed), and even then they, as a rule, earned their allowance by labor in the previous period.

The development of a market economy is regulated by financial and economic methods - through the use of a well-functioning taxation system, maneuvering with loan capital and interest rates, allocation from the budget capital investments and subsidies, public procurement and the implementation of national economic programs, etc. The central place in this complex of economic methods is occupied by taxes.

Maneuvering tax rates, benefits and fines, changing the terms of taxation, introducing some and canceling other taxes, the state creates conditions for the accelerated development of certain industries and industries, contributes to solving problems that are urgent for society. Thus, at the present time there is perhaps no more important task for us than the development of agriculture and the solution of the food problem. In this regard, collective farms (including fishing farms), state farms, and other agricultural products are exempted from income tax in the Russian Federation. If the share of income from non-agricultural activities on a collective farm or state farm is less than 25%, then they are also exempt from taxes, if more than 25%, then the profit received from such activities is taxed in the general manner.

The above provisions can serve as an example of the use by the state of opportunities tax system to influence the development of the economy in the direction necessary for society.

The state should promote the development of small business and support it in every possible way. The forms of such support are varied: the creation of special funds for financing small enterprises, concessional lending to their activities, etc. But the main means of assisting small businesses is special preferential terms of taxation.

In Russia, small enterprises include enterprises of all organizational and legal forms with an average headcount of up to 200 people in industry and construction, up to 100 people in science and scientific services, up to 50 people in other industries, and up to 50 people in non-production industries. spheres - up to 15 people. There are two very significant tax incentives for such enterprises..
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Chapter 3 The role of taxes in the formation of the budget of the Russian Federation

3.1 Socio-economic essence of the budget of the Russian Federation

The state budget is the main financial plan of the country, ensuring the formation, distribution and use of a centralized fund of funds as a prerequisite for the functioning of any state.

The state budget enables the government to perform its functions, including the impact on the functioning of markets for goods and services, financial markets and the distribution of income in sectors of the economy. The budget is a tool for mobilizing funds from all sectors of the economy for the implementation of state domestic and foreign policy. With the help of the budget, intersectoral, intersectoral and interterritorial redistribution of GDP is carried out, state regulation and stimulating the economy, financing social policy, taking into account the long-term interests of the country.

Thus, the budget reflects the financial relationship of the state with payers of tax and non-tax funds to the budget and recipients budget funds, i.e. the relationship of the state with the population and business entities regarding the formation and spending of budgetary funds.

The accumulation of funds in the budget allows the state to implement social programs aimed at developing culture, healthcare, education, supporting low-income families, and solving the housing problem.

When considering public finance, it must be borne in mind that the function of the public administration sector is different from the functions of other sectors of the economy and consists in providing non-market services to the population, society as a whole and redistributing income and property. The public administration sector differs from other sectors of the economy also in terms of the ways in which costs are financed - with the help of taxes and other mandatory payments other sectors of the economy.

Market conditions for managing assume the free movement of capital and goods, the spontaneous formation of relations between the participants in the reproduction process, natural and cost proportions. Wherein private capital unable to solve many problems of socio-economic development. In this regard, the state exercises direct (with the help of legislative and other normative acts) and indirect socio-economic regulation.

Indirect regulation is carried out through financial and credit policy, in the implementation of which plays a central role

the state budget. The levers of state influence in taxation are tax rates and benefits that affect the volume of production, supply and demand for certain types of goods and services.

When spending funds, the state finances state programs aimed at promoting the development of certain industries and industries, changing the structure of production, subsidizing certain industries and enterprises, and the state impact is also preferential and interest-free and guarantees for bank loans.

The favorable impact of the budget on the economy involves the formation of an effective mechanism for generating revenues and spending budgetary resources in relation to the economy as a whole based on the rational taxation of the population and the adoption, volume and structure public spending providing conditions for economic growth, stability of production and an increase in the material level and living conditions of the population.

The state uses various economic, financial, monetary and administrative methods of influencing the economy.

One of them is fiscal policy.

The fiscal policy of the state is understood as a set of measures in the field of taxation and government spending aimed at changing the real volume of production, controlling inflation and increasing employment.

At economic downturn stimulating fiscal policy can be implemented based on the growth of public spending, tax cuts and, accordingly, an increase in the budget deficit; its positive balance. Since the stimulating or restrictive effect of fiscal policy is associated with changes in the budget deficit and surplus, this effect depends on the methods of financing the deficit and the ways in which the budget surplus is used.

Covering the budget deficit can be carried out through loans or money emission. Borrowing by issuing government securities increases the existing demand for money and leads to an increase in the equilibrium interest rate. Since the amount of investment decreases with rising interest rates, the competition of government securities in the money market leads to a reduction in investment.
25

The issuance of new money to cover the budget deficit is not associated with a decrease in investment and, in this sense, has a more significant impact on aggregate demand than an increase in government loans.

In the case of inflation caused by excess demand, the government can direct its efforts to create a budget surplus. The anti-inflationary impact of this surplus depends on whether it will be used to pay off the state debt or the corresponding funds will be withdrawn from circulation. Using the budget surplus to pay off debt, the government redirects funds into circulation, increasing money supply, and reduces the anti-inflationary impact of the budget surplus. However, a side effect is to encourage lower interest rates and, consequently, more investment. If the government withdraws the excess budget revenues from circulation, it will achieve a more significant anti-inflationary effect compared to the option of using the surplus to pay off the public debt, since in this case the money is not returned to circulation.

Changes in net taxes can also be used by the government to influence output. An increase in taxation leads to a reduction in output, as it reduces the amount of disposable income and consumer spending. The magnitude of the impact depends on the scale of the tax change and a multiplier reflecting the impact of the marginal propensity to consume. Tax cuts increase aggregate consumer spending and savings at the same time.
3.2 Budget planning and budget process

Budget planning is carried out in accordance with the socio-economic policy of the state and includes the preparation of a budget for the next financial year and a long-term financial plan.

In the process of budget planning, financial policy, the amount of financial resources accumulated in the budget for the next financial year, sources of funds, the volume and directions of expenditures, the size of the budget deficit, the volume and sources of external and internal borrowing to cover it, the amount of public debt and spending on his service.

Budget planning largely determines the distribution processes in the economy. In particular, the scales and proportions of the redistribution of the net income of enterprises of various forms of ownership, sectors and sectors of the economy are determined, the size of their savings is affected, the share income tax in the incomes of the population, the share of participation of enterprises and the population in the formation
26

revenues to the budget.

One of the acute problems financial policy and budget planning is to determine the proportions of the federal budget and the budgets of the subjects of the Federation in the total revenues and expenditures of the consolidated budget.

Perspective financial plan in Russia is formed for three years (including the next financial year) on the basis of a medium-term forecast of socio-economic development and contains forecast estimates of the budget's capacity to mobilize revenues and raise funds to finance the budget deficit. Drawing up a long-term plan allows you to link annual planning with the medium-term and, in particular, determine trends in the development of the financial and economic situation, predict the financial consequences of predicted reforms, programs, laws, identify the need and possibility of implementing financial policy measures in the future, identify negative trends for timely their acceptance.

The main form of budget planning is the budget process. which is the activity of drafting the budget, its consideration, approval, execution, drawing up a report on execution and its approval.

The participants in the budget process are: President of the Russian Federation, legislative (representative) authorities, executive authorities of all levels, financial authorities, authorities collecting budget revenues, monetary regulation authorities, financial control authorities, state non-budgetary funds, main managers and managers of budgetary funds. The beneficiaries of the budget funds are budget institutions, state and municipal unitary enterprises, other organizations, as well as credit organizations performing certain operations with budgetary funds.

The total duration of one cycle of the budget process is two and a half years, including about a year for drafting the budget, its consideration and approval, a year for budget execution, and about six months for drawing up a report on budget execution and its approval.

Drawing up and submission of draft budgets to legislative (representative) bodies are the prerogative of the government of the Russian Federation, executive authorities of regions and municipalities. The direct compilers of the budgets are the financial authorities at the appropriate levels of government.

3.3 Federal budget parameters

Defense and security spending in the federal budget in recent

years are growing at a faster pace (billion rubles)

In recent years, the fastest growing budget revenues associated with the extraction and export of minerals (tax on the extraction of minerals and minerals, export duties on oil, etc.). In particular, in 2008 the federal budget of Russia was 50% formed by oil and gas revenues (in 2006 the share of oil and gas revenues amounted to more than half, in 2003 - only a quarter of the total income).

In terms of expenditure over the past 5 years, interbudgetary transfers have grown most rapidly (due to the cut in own revenues of regional and municipal budgets and the redistribution of these funds through the federal center and in connection with the transfer of funds toPension Fund RF to cover its deficit), as well as spending on public administration and security. This is partly due to the increase in the state apparatus (in 2005, sog According to Rosstat, the number of civil servants increased by 11%, or 143,000 people.) Expenses for road construction, economic development, and interest expenses (that is, external debt service) decreased relatively.

The federal budget for 2005 was adopted in terms of revenues in the amount of 3 trillion 326 billion rubles, in terms of expenditures - 3 trillion 48 billion rubles. Real performance amounted to 5 trillion 125 billion rubles. in terms of income and 3 trillion 539 billion rubles. on expenses. Federal budget revenues in 2005 amounted to 23.7% GDP , which became a record value over the past 8 years (revenues of the consolidated budget of the Russian Federation amounted to 35.1% of GDP, and taking into account revenues pension and other off-budget funds - 42% of GDP).

According to federal law No. 197-FZ of December 1, 2006, the parameters of the federal budget for 2006 were adjusted; in accordance with these changes, the budget was approved for expenditures in the amount of 4,431,076,807.1 thousand rubles, for income - in the amount of 6,170,484,600.0 thousand rubles. Thus, the federal budget surplus for 2006 is 1,739,407,792.9 thousand rubles.

On December 19, 2006, the President of the Russian Federation signed Federal Law No. 238-FZ of December 19, 2006 "On the Federal Budget for 2007", according to which federal budget expenditures should have an indicator of 5463.5 billion rubles, revenues - 6965.3 billion rubles. The inflation rate is set at 6.5 - 8.0%.

On November 23, 2007, Federal Law 267-FZ “On Amendments to the Federal Law “On the Federal Budget for 2007”” was adopted, which significantly adjusted the revenues and expenditures of the 2007 budget.

Expenses increased to 6531.4 billion rubles. (by 19.6%), income - up to 7443.9 billion rubles (by 6.9%).

In 2007, the so-called "three-year" budget for 2008-2010 was formed for the first time. On July 24, 2007, Federal Law No. 198-FZ "On the federal budget for 2008 and for the planning period of 2009 and 2010" was signed. It contained the main characteristics of the budgets for the next three years.

In particular, the law specified the following forecasted characteristics of the federal budget:

· 2008

Revenues - 6644.4 billion rubles.

Expenses - 6570.3 billion rubles.

· 2009

Revenues - 7465.4 billion rubles.

Expenses - 7451.2 billion rubles.

· 2010

Revenues - 8090.0 billion rubles.

Expenses - 8090.0 billion rubles.

On March 3, 2008, Federal Law No. 19-FZ "On Amendments to the Federal Law "On the Federal Budget for 2008 and for the Planning Period of 2009 and 2010"" was adopted, which changes upwards budget revenues and expenditures:

· 2008

Revenues - 8056.9 billion rubles. (▲21.2%)

Expenses - 6901.6 billion rubles. (▲ 5%)

· 2009

Revenues - 8706.1 billion rubles. (▲ 16.6%)

Expenses - 8282.8 billion rubles. (▲ 11.2%)

· 2010

Revenues - 9408.2 billion rubles. (▲ 16.3%)

Expenses - 9034.6 billion rubles. (▲ 11.7%)

On November 24, 2008, Federal Law No. 204-FZ "On the federal budget for 2009 and for the planning period of 2010 and 2011" was adopted, which sets the budget parameters for the next three years:

· 2009

Revenues - 10,927.1 billion rubles. (up 25.5% from last target set in March 2008)

Expenses - 9,024.7 billion rubles. (growth by 7%)

· 2010

Revenues - 11,733.6 billion rubles. (up 24.7%)

Expenses - 10,320.3 billion rubles. (up 14.2%)

· 2011

Revenues - 12,839.0 billion rubles.

Expenses - 11,317.7 billion rubles.

3.4 Receipt of revenues administered by the Federal Tax Service of Russia to the federal budget in January-October 2009

Total in January-October 2009 of the year the federal budget received 2,472.1 billion rubles of administered revenue, which is 32% less than in January-October 2008 of the year.

The bulk of federal budget revenues administered by the Federal Tax Service of Russia are provided by VAT (41%), mineral extraction tax (31%), UST (17%) and income tax (6%).

Corporate income tax receipts to the federal budget in January-October 2009 amounted to 158.9 billion rubles. Compared to January-October 2008, the receipts decreased by 4.3 times.

The decrease in revenues is due to the deterioration in the results of the financial and economic activities of organizations and the reduction since 2009 of the tax rate credited to the federal budget from 6.5% to 2%. The amounts of losses declared by taxpayers doubled and for the first half of this year. amounted to 1.3 trillion. rubles, or the same as for the whole of 2008. Significant volumes of losses were recorded in metallurgy, mechanical engineering and the banking sector.

Income unified social tax credited to the federal budget, in January-October 2009 amounted to 414.3 billion rubles and compared with January-October 2008 increased by 2.9 billion rubles, or 0.7%.

Receipts of value added tax on goods (works, services) sold on the territory of the Russian Federation, in January-October 2009 they amounted to 1,003.4 billion rubles and increased by 4.8% compared to January-October 2008.

value added tax for goods imported into the territory of the Russian Federation from the Republic of Belarus, received in January-October 2009 24.5 billion rubles, which is 29% less than in January-October 2008.

Income for the consolidated group of excises in the federal budget in January-October 2009 amounted to 67.3 billion rubles and decreased relative to January-October 2008 by 35%.

The decrease in revenues from the consolidated group of excise taxes to the federal budget is due to changes in legislation regarding excise taxes on petroleum products. Since 2009, excise taxes on motor gasoline, diesel fuel and motor oils have been paid to the budget of a constituent entity of the Russian Federation in full.

mineral extraction tax (hereinafter - NDPI)
in January-October 2009 2009, the federal budget received 773.6 billion rubles, including 698.5 billion rubles for oil production, 60.1 billion rubles for natural combustible gas, and 5.2 billion rubles for gas condensate.

Compared to January-October 2008 of the year MET revenues decreased 1.8 times, due to a decrease in oil prices (from $105.8 in December 2007 - September 2008 to $54.6 in December 2008 - September 2009, or 1.9 times) .

Insurance contributions credited to the Pension Fund of the Russian Federation, in January-October 2009 1,034.6 billion rubles were received, which is 0.8% more than in January-October 2008 of the year.

To the Social Insurance Fund of the Russian Federation (excluding the amount of expenses incurred by taxpayers for the purposes of state social insurance (the amount of benefits paid for temporary disability, pregnancy and childbirth, etc.)) in January-October 2009 year received 54.8 billion rubles, which is 14.2% less than in

32
January-October 2008 of the year.

To the Federal Compulsory Medical Insurance Fund in January-October 2009 year received 73.9 billion rubles, which is 0.9% more than in January-October 2008 of the year.

To territorial funds of obligatory medical insurance in January-October 2009 135.5 billion rubles were received, which corresponds to the receipts of January-October 2008.
33

Conclusion

Thus, the Government of the Russian Federation seeks to protect the federal budget from fluctuations in market conditions and create a certain reserve for a fairly arbitrary maneuver of financial resources during the year.

The trend of formation of federal budget revenues mainly at the expense of tax revenues continues, the share of which in the total volume of federal budget revenues for 2002 practically does not change in comparison with 2001 and is projected at 93.4%. Accordingly, non-tax revenues in the composition of revenue sources occupy a low share - 5.6%

Thus, by creating a certain financial reserve, the state thereby creates favorable conditions for the development of its own economy and directs these financial flows in the form of subsidies to entities in need of financial support.

The favorable economic situation in Russia allows the state to raise the standard of living of its population. An example of this is the constant increase wages employees of the public sector, a constant increase in the size of pensions, subsidized payments.

Summing up, we can say that taxes play a major role in the formation of the budget, and tax law cannot be considered separately from financial law.
34

Bibliography

1) Tax Code of the Russian Federation (part 1 of 07/31/98)

2) Budget Code of the Russian Federation (dated July 31, 1998)

3) Aliev B.Kh. Taxes and taxation. - M. 2004.

4) Babich A.M.; Pavlova LN State and municipal finance. - M.: Finance, UNITI, 1999.

5) Brodsky G.M. Law and economics of taxation. - St. Petersburg: Publishing House of St. Petersburg University, 2000.

6) Bryzgalin A.V. Taxes and tax law. - M., -2003.

7) Bulanne MikhailDevelopment of the Russian tax system in facts and figures / Tax Bulletin. - 1999.-№4.

8) Vrublevskaya O.V. etc. - The budget system of the Russian Federation. - M., 2003.

9) Gorbunova O.N., Khimicheva N.I. - Financial right Textbook. - M.: Lawyer, 2003, 2004, 2005.-749s.

10) Lykova L.N. Taxes and taxation in Russia: Textbook. - M.: Beck, 2004.

11) Internet resources

The place of tax law in the system of Russian law is one of the debatable issues.

As a rule, scientists involved in the study of other branches of law attach independent importance to tax law. For example, M. I. Braginsky believes that “tax law is an independent branch of law, since property relations are the subject of not only civil, but also tax, budgetary and a number of other branches of law.”

Other authors do not exclude the possibility of forming tax law as an independent legal community, since the taxpayer realizes himself as a subject of public relations in the absence of strict financial centralization, the concentration of significant powers in the hands of taxpayers to spend tax funds. The discussion about the independent nature of tax law was largely due to the codification of tax legislation carried out in 1998.

Most of the scientists who study the issues of financial law are of the opinion that tax law is integrated into the system of financial law. During the period of underdevelopment of market relations and the legislative priority of public property, tax law was considered nothing more than an integral part in the legal institution of state revenues. The transition to market forms of management, the recognition of the equality of all forms of ownership and, consequently, the need for a legislative model for combining private and public interests led to the growth of regulatory legal acts regulating tax mechanisms. As a result of the active development of tax law, it began to be characterized in relation to the financial law of the Russian Federation as its sub-sector.

A weighty argument in the dispute about the place of tax law is the constitutionally established principle of the unity of financial policy. Tax policy is part of the financial policy, which is of decisive importance in relation to the first.

The inclusion of tax law in the financial system is also evidenced by the partial coincidence of the boundaries of the subject of legal regulation. The subject of financial law is the social relations that develop in the process of formation, distribution and use of state (municipal) monetary funds. The subject of tax law is social relations aimed at the accumulation of state (municipal) funds and, thus, are part of the subject of financial law.

The system of taxes and fees is organically built into the financial system of the state, which implies common approaches to theoretical understanding and legislative regulation. Despite the fact that in the Russian system of law, financial law refers to non-codified branches, since there is no single system-forming normative act, the current financial legislation makes it possible to speak of formed groups of general legal norms that directly affect tax relations. The norms of tax law and its individual institutions are formed on the basis of the basic institutions of the General Part of Financial Law.

In the system of financial law, tax law occupies a certain place and interacts with other financial and legal communities. The tax law is most closely related to the budget law, which makes it necessary to clearly distinguish between these categories.

Indeed, the formation of budgets of all levels and state extra-budgetary funds is carried out to a greater extent on the basis of the norms of tax law and the norms of other institutions of financial law that regulate state revenues. However, the above does not mean the inclusion of tax law in the system of budgetary law. The presence of tax law is only predetermined, “established” by budgetary law as an institution of budget revenues at all levels.

The relations that develop in the process of establishing and levying taxes, conducting tax control, bringing to responsibility for violations of tax legislation, etc., do not constitute the subject of budgetary law. The subject of tax law only partially coincides with the boundaries of budgetary and legal regulation. It should be agreed that the establishment of the moment of fulfillment of the tax obligation, which allows us to consider the process of tax payment completed, can serve as the basis for delimiting tax and budgetary law. Outside of tax exemptions, the movement of financial resources is regulated by budgetary law.

The above arguments justify the inexpediency of singling out, as part of legal relations that form the subject of financial law, as independent elements of relations arising from the establishment, introduction and collection of taxes to the income of the state (municipal formation), the exercise of tax control and prosecution for committing tax offense. The use by the legislator as a method of legal technique of codification of tax legislation does not mean the expansion of the subject of tax and legal regulation and the acquisition by tax law of the necessary attributes of independence.

At the same time, being in the structure of financial law, tax law comes into contact and interacts with other branches of law.

Tax and Constitutional Law. Constitutional law occupies a leading place in the legal system, which is determined by the fact that constitutional law contains the fundamental norms of other branches of law. The constitutional and legal regulation of tax relations is predetermined by their public significance and state-power nature. In a state governed by the rule of law, any external activity of a public subject (state) must be carried out exclusively on legal grounds and, therefore, act within the limits permitted by the basic law - the constitution.

In the Russian legal system, tax legal relations acquired a constitutional status only in 1993, that is, after the adoption of the new Constitution of the Russian Federation by popular vote. Giving tax relations a constitutional character reflected not only the needs of law enforcement practice, but also the level of development of legal thought and legal culture of Russian society.

It is noteworthy that the norms of the Constitution of the Russian Federation not only consolidated the universal obligation to pay legally established taxes and fees (Article 57), but also provided for a system of legal guarantees that ensure a compromise between the observance of the rights of taxpayers and the fiscal interests of the state. Since taxation limits the rights of private entities to dispose of their property, the norms of tax law must comply with the constitutionally significant goals of restricting individual rights and the legislative form of introducing such restrictions.

Constitutional law influences tax law through a specific method - the establishment of general legal principles. The constitutional recognition of the nature of the permissible restriction of rights and freedoms behind taxes made it possible to identify and fix in the sectoral legislation such basic principles of taxation as formal certainty, proportionality, fairness, etc.

The norms of the Constitution of the Russian Federation were further developed in the decisions of the Constitutional Court of the Russian Federation, and then in the Tax Code of the Russian Federation. The Constitutional Court of the Russian Federation plays an important role in the mechanism of interaction between constitutional and tax law, the practice of which has developed valuable legal positions on taxation issues. Based on the Constitution of the Russian Federation, the legal positions of the Constitutional Court of the Russian Federation served as the basis for the formation of the ideology of the current Tax Code of the Russian Federation.

In particular, the concept of tax (Article 8), the composition of legislation on taxes and fees (Article 1), the composition of regulatory legal acts of executive authorities on taxes and fees ( article 4), the main principles of legislation on taxes and fees (article 3), the mechanism and the moment of fulfillment of the obligation to pay tax (article 45), general provisions on liability for committing tax offenses (chapter 15), types of tax offenses (ch. 16), etc.

The norms of the Constitution of the Russian Federation and the law enforcement activities of the Constitutional Court of the Russian Federation served in the early 90s. the basis for reforming tax legislation. Many of the current norms of the Tax Code of the Russian Federation are concrete manifestations of the norms of the Constitution of the Russian Federation, the development of their essence.

Tax law and civil law. Tax legal relations, being a form of restriction of the right of private property, are closely related to civil law regulation. Common in tax and civil law is the subject of regulation - property relations. However, property relations are diverse and form the subject of not only tax, but also a number of other branches (sub-sectors) of law. The criterion for distinguishing between civil and tax law was the method of legal regulation, characteristic of different branches of law.

In accordance with Art. 2 of the Civil Code of the Russian Federation do not include civil property relations regulated by tax, financial and administrative legislation, based on imperious subordination, unless otherwise provided by law. This rule, which establishes the priority of tax rules over civil ones, is not new in Russian legal practice.

In a joint resolution of the Plenum Supreme Court of the Russian Federation and the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 1, 1996 No. 6/8 “On some issues related to the application of part one Civil Code Russian Federation” it was noted that “in cases where the dispute resolved by the court arises from tax or other financial and administrative legal relations, it should be borne in mind that civil law can be applied to these legal relations only on condition that this is provided for by law.”

In some cases, tax relations, by virtue of a direct indication of the Civil Code of the Russian Federation, are regulated by civil legislation. For example, Art. 855 of the Civil Code of the Russian Federation determines the order in which funds are debited from customer accounts, including according to payment documents providing for payments to the budget and extra-budgetary funds. Consequently, in the event of a contradiction between the norms of tax legislation and Art. 855 of the Civil Code of the Russian Federation, the rules of this article apply. Based on Art. 27 and 29 of the Tax Code of the Russian Federation, representation in tax relations is formalized in accordance with the civil legislation of the Russian Federation.

Articles 11 and 19 of the Tax Code of the Russian Federation establish the rule according to which the institutions, concepts and terms of the civil, family and other branches of the legislation of the Russian Federation used in the Tax Code of the Russian Federation are applied in the sense in which they are used in these branches of legislation, if otherwise provided.

Civil legal relations entail consequences that are important for tax relations, since the objects of taxation are formed, as a rule, as a result of civil law transactions. The obligation to pay tax can be realized by the taxpayer only after he has funds that belong to him on the right of ownership, economic management or operational management. According to Art. 38 of the Tax Code of the Russian Federation, legal facts with which tax law associates the occurrence of a tax liability can be operations for the sale of goods (works, services), property, profit, income, etc. Therefore, tax relations arise on the basis of actual property relations, the legal form of which are civil relations.

At the same time, tax property relations differ significantly from civil property relations. In particular, one of the criteria showing the fundamental difference between these branches of legislation is the essence of money. In civil legal relations, money manifests its essence as a universal equivalent - a universal means of payment - and is intended for mutual satisfaction of the mutual interests of subjects of civil rights.

In tax relations, money shows a completely different essence, since it is the object of legal regulation. Within the boundaries of tax relations, money is not intended for the mutual satisfaction of the property interests of subjects, but acts only as a material object, in relation to which the fiscal sovereignty of the state is realized and through which a part of the income of the state (municipal) treasury is formed.

A close connection between tax and civil law is observed in the subject composition. Subjects paying taxes must have civil legal capacity and legal capacity.

The unifying element of civil and tax relations is civil proceedings, since liability for violation of tax laws is implemented, like civil liability, within the framework of the legal norms of civil or arbitration proceedings.

In some cases, for violation of tax legislation, it is possible to apply measures of civil liability. For example, under a contract for the provision tax credit(Article 65 of the Tax Code of the Russian Federation), the liability of the parties may be established in the form of a penalty (fine, penalty fee) paid by the taxpayer to the authorized state body in case of delay in repayment of the debt and (or) payment of interest for the use of the tax credit. With regard to the tax credit agreement, penalties and fines are not regulated by the norms of Art. 75 and 122 of the Tax Code of the Russian Federation, and the norms of Ch. 23 of the Civil Code of the Russian Federation. According to Art. 15 and 16 of the Civil Code of the Russian Federation, civil liability is applied as a result of the presentation by individuals or organizations of claims to the tax authorities for compensation for losses due to unreasonable collection of economic (financial) sanctions.

The correlation of tax and civil legislation is also manifested in the ways of ensuring the fulfillment of tax obligations. So, on the basis of paragraph 5 of Art. 64 of the Tax Code of the Russian Federation, as security for a tax credit agreement, the authorized body has the right to demand from the taxpayer documents on property that is the subject of pledge, or a surety; according to Art. 72 of the Tax Code of the Russian Federation, the fulfillment of the obligation to pay taxes and fees, among other ways, can be secured by a pledge of property, a guarantee and penalties. These methods are traditionally used in civil circulation and are regulated by civil law.

After the entry into force of the Tax Code of the Russian Federation, relations to ensure the fulfillment of tax obligations entered the circle of relations regulated by tax law. Thus, in the Russian legal system, relations have arisen that are imperative in nature and at the same time fall under the scope of tax and civil legislation, and the subjects entering into these relations simultaneously become subjects of the two named branches of legislation. The current situation is not a conflict of law, but, on the contrary, such sectoral dualism makes it possible to fully take into account the ratio of private and public interests in the formation of the revenue side of state or municipal budgets.

The significant conditionality of tax law by civil legal relations necessitates the use of the named legal communities of a single (or at least consistent) terminology. Unfortunately, in some cases, the norms of tax law either contradict civil law, or introduce new categories that are not consistent with civil law relations. If the Civil Code of the Russian Federation does not provide for such a legal status of subjects, this causes serious difficulties in law enforcement activities. The fixation in the tax legislation of terms that do not have a primary basis in civil circulation or contradict it, as well as the establishment of tax rights and obligations in isolation from the legal consequences of civil law transactions, force taxpayers to violate the norms of civil law in order to prevent violations tax.

Tax and administrative law. The relationship between tax and administrative law is determined by the executive and administrative activities of the state. The mechanism of legal regulation of tax relations includes executive authorities exercising state powers.

Tax and administrative law, being public branches, use the method of authoritative prescriptions as the main method of legal regulation.

At the same time, one should not identify the scope and subjects of regulation of administrative and tax law. Administrative law ensures public interests and the implementation of state functions and tasks; tax law is designed to resolve the conflict of public-personal and private property interests. The area of administrative and legal regulation is managerial relations that arise in the process of functioning of executive authorities; tax law regulates property and related non-property relations aimed at accumulating tax payments to the state.

The tax law shows interrelations with criminal law. On the one hand, one of the objects of criminal law protection is the fiscal interests of the state. At the same time, the qualification of some crimes is impossible without referring to the norms of tax law.

Thus, being part of financial law, tax law is an integral part of the unified system of Russian law. At the same time, tax law has its own specific features, the subject of legal regulation and a special combination of methods of influencing public relations, which indicates the relative independence of tax and legal norms.

tax law is part of budgetary law as a major section of financial law;
tax law is an independent institution of financial law;
tax law is a complex institution, consisting of the norms of constitutional, financial, administrative and financial law;
tax law is an independent branch of law.

The latter point of view, which is very common at present, is due to the increasing role of taxes in a market economy, the codification of tax legislation, and the lack of a unified system of financial and legal sources. However, in order to recognize tax law as an independent branch of law, it is necessary to recognize tax relations as an independent type of social relations, different from financial relations. But the establishment of taxes is one of the methods of financial activity of the state, the methods of forming a public monetary fund - the budget or an off-budget fund. Tax relations as a kind of financial relations are always profitable relations of any fund of funds. The existence of taxes is due to the existence of a monetary fund, into which they are received. Without an appropriate monetary fund belonging to the state, there can be no taxes.

Tax law is a part of financial law. Some authors consider it an independent institution of financial law, others consider it a section, and still others consider it a sub-branch.

If we adhere to the triad “legal norm - legal institution - branch of law” that has developed in the theory of law, then tax law is a complex institution of financial law that regulates the foundations of the budget revenues. At the same time, in the theory of law, a sub-branch of law is also distinguished, which is a combination of several homogeneous institutions. It seems that at present the level of development of tax law is such that one can speak of it as a sub-branch of financial law.

Tax law as a sub-branch of financial law is a set of financial and legal norms that regulate public relations for the establishment, introduction and collection of taxes from legal entities and individuals in the budget system, for the implementation of tax control, for bringing to responsibility for violations of the legislation on taxes and fees, as well as on appealing acts of the Ministry of Finance of the Russian Federation in the field of taxes, actions (inaction) of officials of the federal tax service.

The concept of "tax law" is used in jurisprudence in different aspects:

as a set of rules of law governing social relations arising from the establishment, introduction, collection of taxes and fees to the budgets of various levels of the budget system, including the budgets of state extra-budgetary funds (Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation, Federal and territorial funds of compulsory medical insurance), as well as relations arising in the course of tax control and prosecution for committing a tax offense;
as a set of views, judgments, conclusions, scientific concepts and provisions developed by scientists studying the rules of law governing tax relations, law enforcement practice in establishing, introducing, levying taxes and fees, in the implementation of tax control;
as a set of information, knowledge, ideas about the essence and significance of the rules of law governing tax relations in all their diversity, about law enforcement practice, about the history of the emergence of these rules of law and ways to improve them.

Let us consider in more detail these three aspects of the concept of "tax law".

The first aspect of the concept of "tax law" - a set of legal norms governing tax relations, in legal science causes a certain discussion among scientists. Traditionally, the set of legal norms governing tax relations is considered as a sub-branch of financial law. Tax law as a sub-branch of financial law is of a public nature and, fixing the general principles of financial law, reflects the specifics of tax relations in legal regulation. Tax law as a sub-branch of financial law is closely related to its other sub-branch - budget law, since taxes and fees are the main source of budgets at various levels of the budget system, including the budgets of state extra-budgetary funds.

the system of taxes levied on the federal budget;
types of taxes and fees existing in the Russian Federation, and the main principles for establishing taxes and fees of the constituent entities of the Russian Federation and local taxes (fees);
the grounds for the emergence, change and termination of the obligation to pay taxes (fees) and the procedure for its execution;
rights and obligations of taxpayers, tax authorities and other participants in tax relations;
forms and methods of tax control;
responsibility for committing tax offenses and the procedure for appealing against actions (inaction) of federal tax service bodies and their officials.

The Special Part of Tax Law includes norms specifying the provisions of the General Part and regulating the procedure and conditions for the collection of certain types of taxes and fees. The adopted second part of the Tax Code of the Russian Federation currently codifies the rules governing federal taxes: value added tax (Chapter 21), excises (Chapter 22), personal income tax (Chapter 23), unified social tax (Chapter 24), tax on corporate profits (Chapter 25), fees for the use of wildlife (Chapter 25.1), water tax (Chapter 25.2), mineral extraction tax (Chapter 26), as well as rules governing special tax regimes, the taxation system for agricultural producers (single agricultural tax (Chapter 261), simplified taxation system (Chapter 26.2), taxation system in the form of a single tax on imputed income for certain types of activities (Chapter 26.3), regional taxes: gambling business (Chapter 28), transport tax (Chapter 28 ), corporate property tax (Chapter 30).

The need for it is confirmed by the adoption of the Tax Code of the Russian Federation, which established the basic principles of taxation and relations between the state and taxpayers (payers of fees), other participants in tax legal relations, a system of taxes and fees, the procedure for fulfilling the obligation to pay taxes and fees, the basics of tax reporting and tax control and other taxation provisions that require significantly more study time to master than is provided for in the Financial Law course.

The principles of law, its branches, sub-sectors and other structural divisions, as noted in the legal literature, are the main, fundamental principles enshrined in the relevant legal norms.

1. The principle of justice, which is expressed in the application of a progressive scale. “There can be no imprudence,” A. Smith wrote, “for the rich to take part in the expenses of the state not only in proportion to their income, but also a little higher.”

2. The principle of certainty. “The tax must be precisely determined, and not arbitrary, the time, method and amount of payment must be exactly known both to the payer and to any other person.”

3. The principle of convenience. "Every tax shall be collected at such time and in such manner as is most convenient to the payer."

4. The principle of economy. “Every tax must be levied in such a way that perhaps less is extracted from the hands of the people in excess of what enters the state treasury, and at the same time that the money of the people enters the state treasury as quickly as possible”7. These principles are still relevant today.

Sources of tax law

The Constitution of the Russian Federation enshrines the most important norms of tax law in Russia: the subject of the jurisdiction of the Russian Federation and the subject of joint jurisdiction of the Russian Federation and its subjects in the field of taxation; competence in the field of taxes of the Federal Assembly of the Russian Federation, the President of the Russian Federation, the Government of the Russian Federation; the powers of local governments in the field of taxation; the basis of the legal status of a taxpayer (Articles 57, 71, 72, 74, 75, 84, 101, 102, 104, 106, 114, 132 of the Constitution of the Russian Federation).

It is also the legislation of the Russian Federation on taxes and fees. The term "legislation on taxes and fees" in accordance with paragraph 6 of Art. 1 of the Tax Code of the Russian Federation is used in a broad sense and implies the legislation of the Russian Federation on taxes and fees, the legislation of the constituent entities of the Russian Federation on taxes and fees, as well as regulatory legal acts of representative bodies of local self-government on taxes and fees.

The legislation of the Russian Federation on taxes and fees includes the Tax Code of the Russian Federation and federal laws on taxes and (or) fees adopted in accordance with tax code.

The Tax Code of the Russian Federation (part one) was adopted by the State Duma on July 16, 1998 and approved by the Federation Council on July 17, 1998.

The President of the Russian Federation signed the Tax Code of the Russian Federation on July 31, 1998 and promulgated it on August 6, 1998. In accordance with the Federal Law of July 31, 1998 "On the Enactment of Part One of the Tax Code of the Russian Federation" (as amended by the Federal Law of August 5 2000) part one of the Tax Code of the Russian Federation was put into effect on January 1, 1999, with the exception of paragraph 3 of Art. 1, art. 12, 13, 14, 15 and 18.

The Federal Law of July 31, 1998 "On the Enactment of Part One of the Tax Code of the Russian Federation" established that federal laws and other normative legal acts on taxes and fees that are in force on the territory of the Russian Federation and have not lost force, are applied in the part that does not contradict part one of the Tax Code of the Russian Federation.

The Federal Law of August 5, 2000 "On the Enactment of Part Two of the Tax Code of the Russian Federation and Amendments to Certain Legislative Acts of the Russian Federation on Taxes" set out in new edition separate articles of the Federal Law "On the Enactment of Part One of the Tax Code of the Russian Federation". In particular, Art. 3 of the aforementioned Federal Law contained a provision according to which paragraph 3 of Art. 1, as well as Art. Parts 12, 13, 14, 15 and 18 of the first part of the Code shall enter into force on the date of the entry into force of part two of the Tax Code of the Russian Federation and the recognition of the Law of the Russian Federation “On the Fundamentals of the Tax System in the Russian Federation” as invalid. Subsequently, this rule was retained in a slightly different edition.

On January 1, 2001, four chapters of the second part of the Tax Code of the Russian Federation were put into effect: Ch. 21 "Value Added Tax"; ch. 22 "Excises", ch. 23 "Tax on personal income", Ch. 24 "Unified social tax". Since January 1, 2002, Ch. 25 "Income tax". In 2002-2003 Chapters 25, 258, 261, 269, 2610, 2611, 28, 29, 30 were included in the Tax Code. Chapter 27 "Sales Tax" was canceled on January 1, 2004, in 2004 Chapter 252 was introduced.

Taxes, fees and other payments to the budget or an off-budget fund not established by the Law of the Russian Federation “On the Fundamentals of the Tax System in the Russian Federation”1 are not levied. The adopted Tax Code of the Russian Federation (part one and chapters of part two) systematized the norms of tax law that regulate taxation, which the Constitution of the Russian Federation refers to the jurisdiction of the Russian Federation and the joint jurisdiction of the Russian Federation and its subjects.

The Tax Code of the Russian Federation is a fundamental regulatory legal act that comprehensively fixes the most important provisions on the organization and implementation of taxation in Russia, it extends its effect to relations on the establishment, introduction and collection of fees in cases where it is directly provided for by it, contributes to the strengthening of the Russian economy as federal state, protecting the interests of taxpayers, attracting foreign investment, observing the rule of law in the field of tax relations.

The Tax Code of the Russian Federation is the main regulatory legal act that consolidated the main provisions on taxation.

Despite the diversity, legislative acts on taxes and fees must meet certain requirements, be based on the principles set forth in Art. 3 of the Tax Code of the Russian Federation:

each person must pay the legally established taxes and fees. Legislation on taxes and fees is based on the recognition of the universality and equality of taxation. When establishing taxes, the actual ability of the taxpayer to pay the tax is taken into account;
taxes and fees cannot be discriminatory and applied differently based on social, racial, national, religious and other similar criteria. It is not allowed to establish differentiated rates of taxes and fees, tax incentives depending on the form of ownership, citizenship of individuals or the place of origin of capital. It is allowed to establish special types of duties or differentiated rates of import customs duties depending on the country of origin of the goods in accordance with the Tax Code of the Russian Federation and the customs legislation of the country;
taxes and fees must have an economic basis and cannot be arbitrary. Taxes and fees that prevent citizens from exercising their constitutional rights are unacceptable;
it is not allowed to establish taxes and fees that violate the single economic space of the country; federal taxes and fees are established, amended or canceled by the Tax Code of the Russian Federation. Taxes and fees of the constituent entities of the Russian Federation, local taxes and fees are established, changed or canceled, respectively, by the laws of the constituent entities of the Russian Federation on taxes and fees and regulatory legal acts of representative bodies of local self-government on taxes and (or) fees in accordance with the Tax Code of the Russian Federation;
no one may be obligated to pay taxes and fees, as well as other contributions and payments not provided for by the Tax Code of the Russian Federation or established in a different manner than it is determined by the Tax Code of the Russian Federation;
when establishing taxes, all elements of taxation must be determined. Acts of legislation on taxes and fees should be formulated in such a way that everyone knows exactly what taxes (fees), when and in what order he must pay;
all irremovable doubts, contradictions and ambiguities of legislative acts on taxes and fees are interpreted in favor of the taxpayer.

Each person must pay legally established taxes and fees. Universality and equality of taxation Taxes and fees cannot be discriminatory Taxes and fees must have an economic justification It is not allowed to establish taxes and fees that violate the single economic space Federal taxes and fees are established or canceled by the Tax Code of the Russian Federation. Taxes and fees of the constituent entities of the Russian Federation, local taxes and fees are established, changed or canceled by the laws of the constituent entities of the Russian Federation, legal acts of representative bodies of local self-government in accordance with the Tax Code of the Russian Federation in favor of the taxpayer (payer of fees)

The Tax Code of the Russian Federation provides for the rules that are applied in the event of a discrepancy between a regulatory legal act on taxes and fees and its provisions or in case of discrepancy between acts having different legal force. A regulatory legal act on taxes and fees is recognized as not complying with the Tax Code of the Russian Federation or an act of higher legal force if it has at least one of the following features:

it is issued by a body that, in accordance with the Tax Code of the Russian Federation, does not have the right to issue such acts, or is issued in violation of the established procedure for issuing such acts;
cancels or restricts the rights of taxpayers, payers of fees, tax agents, their representatives or the powers of tax authorities, customs authorities, bodies of state non-budgetary funds established by the Code;
changes the content of the obligations of participants in relations regulated by the legislation on taxes and fees, determined by the Tax Code of the Russian Federation, other persons whose obligations are established by the Tax Code of the Russian Federation;
prohibits the actions of taxpayers, payers of fees, other obligated persons permitted by the Tax Code of the Russian Federation;
prohibits the actions of tax authorities, customs authorities, bodies of state off-budget funds, their officials, permitted or prescribed by the Tax Code of the Russian Federation;
allows or permits actions prohibited by the Tax Code;
changes the grounds, conditions, sequence and procedure for actions of participants in relations regulated by the legislation on taxes and fees established by the Tax Code of the Russian Federation; other persons whose duties are established by the Tax Code of the Russian Federation;
changes the content of the concepts and terms defined by the Tax Code of the Russian Federation, or uses them in a different meaning;
otherwise contradicts the general principles or the literal meaning of the provisions of the Tax Code of the Russian Federation.

Recognition of a normative legal act as non-compliant with the Tax Code of the Russian Federation is carried out in a judicial proceeding, unless otherwise provided by the Code itself. The Government of the Russian Federation, as well as another body of executive power or an executive body of local self-government that has adopted the said act, or their higher bodies have the right to cancel this act or make the necessary changes to it before judicial review. The above provision applies to regulatory legal acts regulating the procedure for collecting taxes and fees payable in connection with the movement of goods across the customs border of the Russian Federation.

The legislation of the constituent entities of the Russian Federation on taxes and fees consists of laws on taxes and fees of the constituent entities of the Russian Federation, adopted in accordance with the Tax Code of the Russian Federation. Normative legal acts of representative bodies of local self-government on taxes and fees establish local taxes and fees in accordance with the Tax Code of the Russian Federation.

The source of tax law are international treaties on taxation.

In accordance with the general constitutional principle of Russian law on the priority of international law and international treaties of Russia, the Tax Code establishes that if an international treaty of the Russian Federation containing provisions relating to taxation and fees establishes other rules and norms than those provided for by the Tax Code of the Russian Federation and adopted in accordance with them by normative legal acts on taxes and (or) fees, then the rules and norms of international treaties of the Russian Federation are applied.

The sources of tax law include regulatory legal acts of state executive bodies and executive bodies of local self-government on taxes and fees.

In accordance with Art. 4 Tax Code of the Russian Federation federal authorities executive authorities, executive authorities of the constituent entities of the Russian Federation and executive bodies of local self-government, bodies of state extra-budgetary funds, in the cases provided for by the legislation on taxes and fees, issue regulatory legal acts on issues related to taxation and fees that cannot change or supplement the legislation on taxes and fees .

Acts of legislation on taxes and fees do not include orders, instructions and guidelines on issues related to taxation and fees issued by the Ministry of Finance of the Russian Federation, the Ministry of Economic Development and Trade of the Russian Federation, bodies of state extra-budgetary funds.

In accordance with the Tax Code of the Russian Federation, there is a specificity of the operation of acts of legislation on taxes and fees in time. The general rules for these acts are that:

legislative acts on taxes shall enter into force no earlier than one month after the date of their official publication and no earlier than the first day of the next tax period for the relevant tax;
acts of legislation on fees shall enter into force not earlier than one month after the date of their official publication;
federal laws amending the Tax Code of the Russian Federation to establish new taxes or fees, as well as acts of legislation on taxes and fees of constituent entities of the Russian Federation and acts of representative bodies of local self-government introducing taxes and fees, enter into force no earlier than January 1 of the year following year of their adoption, but not earlier than one month from the date of their publication.

Legislative acts on taxes and fees that establish new taxes and fees, increase tax rates, fees, establish or aggravate liability for violation of the legislation on taxes and fees, establish new obligations or otherwise worsen the position of taxpayers or payers of fees, as well as other participants in relations , regulated by the legislation on taxes and fees, do not have retroactive effect.

At the same time, these acts, which eliminate or mitigate liability for violation of the legislation on taxes and fees or establish additional guarantees for the protection of the rights of taxpayers, payers of fees, tax agents, their representatives, have retroactive effect.

The acts listed above that abolish taxes or fees, reduce the rates of taxes (fees), eliminate the obligations of taxpayers or payers of fees, as well as other liable persons, or otherwise improve their position, may have retroactive effect if they expressly provide for this.

Federal taxes:

3.3 Federal budget parameters

Sources of tax law

Credits

Credit history

Mortgage

For business

Miscellaneous about finance

Contributions, deposits

Finance and more

Getting cards