LawState and Law

Subject of tax law: concept and method

которого будут рассмотрены далее, является особым направлением финансовой науки. The tax law, the subject, the concept, whose sources will be considered further, is a special area of financial science. Within the discipline, a general approach to its definition is used. Let us further consider what the subject, method, tax law system is.

general characteristics

связаны с комплексом норм, регламентирующих взаимодействие субъектов по ряду вопросов. The concept and subject of tax law are related to a set of norms regulating the interaction of subjects on a number of issues. They concern:

  1. Establishment, introduction and collection of mandatory payments to the budget.
  2. Control of the correctness and timeliness of deductions.
  3. Appeals of acts of the Federal Tax Service, inaction / actions of employees.
  4. The prosecution for committed offenses.

, регламентируются специальными нормами. The relations entering into a subject of the tax right , are regulated by special norms. They are fixed in the Tax Code, other acts of a financial nature, taken at various levels. не рассматривается как раз и навсегда сложившийся феномен. It is necessary to say that the subject of the tax law branch is not considered as a permanently established phenomenon. It undergoes certain changes in connection with the development, updating of norms. They, in turn, are adjusted and supplemented in accordance with the events taking place in the state.

The subject of regulation of tax law

There are certain differences between the lines of jurisprudence. The first of them is their subject. регламентирует специфических круг взаимодействий. The tax law system regulates a specific range of interactions. Two articles of the Tax Code are of fundamental importance for their definition. представляет собой комплекс однородных имущественных и касающихся их неимущественных связей. The subject of the tax law is a complex of homogeneous property and non-property relations concerning them. They are formed between the state, payers and other entities. взаимодействия по поводу: The subject of tax law includes interactions concerning:

  1. Settlement of payments.
  2. The introduction of specific fees.
  3. Withdrawal of amounts.
  4. Implementation of control activities.
  5. Appeals against acts issued by the Federal Tax Service, inaction / actions of its employees.
  6. The prosecution of persons who violated the NK standards.

, считается исчерпывающим. The list of property and procedural interactions that form the subject of tax law , envisaged in Article 2 of the Code, is considered exhaustive. It can not be extensively interpreted.


, обуславливаются следующим. The features that the concept, subject and method of tax law have , are stipulated by the following. Corresponding interactions are formed in a specific sphere of public life - the financial activity of local self-government and the state, aimed at accumulating cash receipts in favor of public entities. : The following distinguishing features of the interactions constituting the subject of tax law are distinguished:

  1. Orientation to the formation of municipal and state financial resources.
  2. Property character.
  3. The presence of the municipality or the state represented by authorized bodies as a mandatory participant.


может рассматриваться с разных точек зрения. The subject of tax law can be viewed from different points of view. In accordance with various signs, certain categories of interactions are distinguished. So, depending on the functions that are realized in the course of the activity, the relations are defined:

  1. Material.
  2. Procedural (procedural).

By institutional affiliation, the following interactions are distinguished:

  1. Establishment and introduction of mandatory payments.
  2. Fulfillment of the obligation to deduct imputed amounts.
  3. Execution of tax control.
  4. Ensuring the protection of the financial regulation mechanism.
  5. The taxation of enterprises and individuals.
  6. Establishment of special modes.

Depending on the economic criterion, distinguish:

  1. Financial relations. They mediate the movement of money-capital and have corresponding signs. For example, the interaction on the collection of mandatory payments.
  2. Non-financial relations. They do not attract the flow of funds. But these interactions are the basis of tax relations. They are aimed at the formation, termination or change of legal relations. An example may be the prosecution for violation of the requirements of the NK, carrying out control measures, etc.

Subject and method of tax law

Specificity of interactions that develop between entities in the financial sphere determines the specific ways in which the state influences them. – категории, тесно связанные друг с другом. The subject and method of tax law are categories closely related to each other. The latter reflects the qualitative aspect of interactions, as they provide an insight into the specifics of the combination of public and private interests in the financial sphere.

The main mode of action

The most common in modern conditions is the imperative method. This is due to the fact that the state itself determines the procedure for establishing, enforcing and paying mandatory contributions and the material content of the corresponding interactions. Article 2 of the Tax Code provides a direct indication of the regulation of relations through the application of power regulations. A similar reference is also contained in Art. 2, item 3 of the Civil Code. In particular, it is normally noted that civil law is not applicable to tax relations, since they are based on power subordination. There are no other methods of influencing the sphere under consideration by official acts. This is explained by the traditional position of legislators on the regulation of public legal industries by mandatory norms.

Features of manifestation

Tax legal relations presuppose the need for subjects to follow legislative regulations without any choice. In interactions, the most vivid application of power regulations is manifested in the implementation of the procedure for imposing administrative sanctions. In this case, the sign of power lies in the possibility that is given exclusively to one side - the supervisory bodies - without the application of judicial procedures to independently restore the interests and rights of the state in the sphere of finance, to obtain from the payer the fulfillment of the duties assigned to him. Of course, the law provides for the latter the right to appeal against unlawful actions of the Federal Tax Service in court. However, this does not exclude the original power.

Dispositive mode of action

Recently, it has become increasingly popular. He points to the transition from the original imperative form to the search for a compromise between private and public interest. As a consequence of the state's refusal from the powerful method of influence, it is, for example, an opportunity for an individual entrepreneur to form his own tax policy independently, to receive a deferment of performance and maintenance of an imputed duty, to enter into agreements for obtaining credits and offsetting debts.


Tax law, therefore, is a specific financial sphere, the norms of which are regulated by dispositive and imperative means of a set of homogeneous property and related non-property public interactions that are formed between payers, the state and other persons. These links relate to specific activities.

The legislative framework

The sources of tax law include:

  1. Constitution of the Russian Federation. It establishes the subjects of jurisdiction of the state, regions and municipalities in the field of taxation, as well as the basis of the legal status of the payer.
  2. NFP and FZ, adopted in accordance with it.
  3. By-laws approved by the executive bodies of the federal government.
  4. The norms adopted by the regional structures.
  5. Legal acts of municipalities on territorial fees and taxes.

In addition, the sphere under consideration is regulated by international documents. Among them:

  1. Acts in which the general principles of taxation are established. In particular, this is the European Charter of 1961.
  2. Bilateral and multilateral international agreements. For example, signed to prevent double taxation.
  3. International agreements, in which, among other issues, problems of tax law are considered.

In accordance with the general rule, the norms of tax legislation are not retroactive. As an exception, there are documents that mitigate or completely exclude liability for violation of regulations that provide additional guarantees for payers.

Calculation of terms

The periods established by the tax legislation are determined in a special order. Terms are set by calendar dates, an indication of a particular event that should occur, or time intervals. The flow of the period begins the day after the check number or the stipulated fact. The dates that are calculated in years, expire on the relevant dates (month and day) after the end of the specified period. The period is calculated in working days, if it is not set in the calendar. If the last day falls on a holiday or a day off, it is transferred to a worker. The proper action must be performed before the 24th of the final date. If documents and money will be handed over to the post office before 00.00 of the day, the deadline is not considered to be missed.


They are formally defined and universally binding rules of conduct sanctioned and established by the state and municipal formations. The norms are aimed at settling the interactions that arise in the field of tax law between entities. A number of features of these rules should be singled out:

  1. They practically have no prototype in social life.
  2. In rare cases, norms act as a consequence of actual relationships.
  3. The legislator independently constructs an admissible model of behavior.
  4. Tax rates differ from others by instability.
  5. The rules of conduct are dependent on the state of the national economic complex and the financial policy of the country.
  6. Norms have a binding nature. For example, in accordance with them, the subjects must make deductions to the budget.
  7. Some of them are prohibitive.
  8. Norms regulate interactions in which specific actors-state, competent authorities, municipalities, tax agents, payers participate.
  9. Rules of conduct have a special order of action in time.

Ways of differentiation of norms

Depending on the content, the rules of conduct may be material or procedural. In terms of their functions, the norms are divided into protective and regulative. Depending on the territory on which they operate, they can be local, regional or federal. Depending on their size, the rules of conduct are divided into general and special. The former apply to all types of relations arising in the tax sphere, the latter - only on specific interrelations between the subjects.

Specificity of interactions

Tax legal relations are public relations, regulated by the rules. They arise during the establishment, enactment and collection of mandatory contributions to the budget, implementation of control measures, challenging acts of supervisory instances, inaction / actions of their employees, as well as bringing to justice of subjects who violated the prescribed regulations. Among all the features of legal relations it is necessary to distinguish the following:

  1. Interactions are formed in the process of government activities to establish, introduce into practice and collect compulsory payments.
  2. The system of communications is subordinated to a specific goal. For example, it can be the establishment and collection of payments.
  3. Interactions have a formally defined character. They concern the establishment of specific links between actors.
  4. Tax legal relations are provided by measures of state coercion. In particular, in case of violation of the provisions of the law, appropriate sanctions are applied to the perpetrators.

In the structure of tax legal relations are:

  1. Objects. They include income, property, profit. For each tax the corresponding object is installed.
  2. Subjects. They include state agencies - the Federal Tax Service, the Federal Customs Service, the structures of extra-budgetary state funds, etc.
  3. Payers. They are persons on whom the duty to make contributions to the budget is assigned.
  4. Tax agents, agents.

In the framework of interactions, specific duties and rights of the parties are established.

Similar articles





Trending Now






Copyright © 2018 Theme powered by WordPress.