Tax law: basic concepts

Under the tax law it is accepted to understand the aggregate of certain legal norms regulating special social relations. In this regard, new concepts have emerged in the legislation, such as the subject and subject of tax law, the method of legal tax regulation, and others. Today we will dwell on the consideration of the basic concepts to learn how to navigate in such a complex legal field as tax law.

On the subject of tax law

The tax law system is based on the definition of such a concept as the subject of law, which implies certain relationships arising in the collection and establishment of taxes between its subjects.

There are several categories of tax relationships:

- subjects of NP;

- subject of non-commercial partnership;

- the Russian Federation, federal subjects, municipal formations;

- division of powers;

- relations "the tax bearer - the Russian Federation (the federal subject, municipal union)";

- the establishment of taxes, fees and their administration;

- relations "taxpayer - tax authority";

- collection of taxes, fees, establishment of control over this process;

- relations "taxpayer - tax agent, credit organization";

- control over making payments to the budget.

The norms of the tax law differently affect the subjects, their mutual relations. In this case, it is customary to talk about the methods used in tax legislation.

Methods of tax legal regulation

The tax legislation distinguishes two basic methods of regulating relations.

Imperative method. It is called basic. It is based on the distribution of instructions to taxpayers from the authorized bodies, the state itself and other participants. The method is used as an interim measure for compulsory actions in the event that the taxpayer does not comply with the instructions given to him.

Method of recommendations and approvals. It means giving recommendations on various issues of tax legislation, on samples, forms of documentation.

In addition to the two mentioned methods, in some cases civil law norms are used , if this provides for legislation.

Tax law: subjects of law and their classification

The introduction of an accurate definition of the subject of tax law has, first of all, practical goals, namely, it makes it possible to clearly identify the circle of persons who have entered into a tax relationship, which in itself has legal consequences. The rights and obligations specified in the tax legislation can be borne only by subjects of tax law, which are classified according to certain criteria (the legislation does not contain a final and exhaustive list of persons who are in such relations):

1. Normative certainty:

- persons registered as a subject in the tax legislation;

- persons not registered as a subject.

2. Fiscal interest:

- public entities;

- private entities.

3. Degree of material interest in the origin of the relationship:

- persons who are materially interested in the origin of tax relations;

- persons who do not have a material interest in their occurrence.

The tax law defines the concept of "participant in relations regulated by law", they include:

1. Taxpayers (organizations, individuals).

2. Agents.

3. The Federal Tax Service, subordinated to the RF Ministry of Finance, territorial units of the Federal Tax Service, customs and financial bodies, tax collectors and other organizations as tax authorities.

The tax law provides for the taxpayer to enter into tax relations as a subject through an authorized representative.