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Goryachenko, O. Yu. Issues Related to the System of Sources of the Russian Tax Law

Published in journal "Taxes and Taxation", 2014-2 in rubric "PERSPECTIVES AND NEW WAYS OF DEVELOPMENT OF TAX LEGISLATION", pages 218-227.

Resume: The article is devoted to the system of sources of the Russian tax law. The present article provides definitions of the terms sources/forms of the Russian tax law, laws and regulations on levies and taxes, bye-laws in the tax sphere and others. The author of the article defines the system of sources of the Russian tax law and concludes that the main source of the Russian tax law today is the regulatory acts where laws are priorities because they represent the decisions of the highest legal force in taxation, i.e. tax legislation. The research methodology includes sources of the Russian tax law. Sources/forms of the Russian tax law mean officially established exterior forms of law regulating tax relations. The foresaid regulatory acts define particular tax laws and regulations as well as enforcement of tax legitimacy in the Russian Federation. The author makes a conclusion that in modern legal systems the main sources of the Russian tax law are the legal acts issued by the highest legal force in the sphere of taxation called tax legislation.

Keywords: sources of tax law, legal regulations, system, laws and regulations, international treaties, rule-making judicial acts, levies and taxes, state authority, local authority, citizen.

DOI: 10.7256/1812-8688.2014.2.10854

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