THE SYSTEM OF CONSTITUTIONAL AND LEGAL PRINCIPLES GOVERNING TAX RELATIONS IN THE RUSSIAN FEDERATION
( Pp. 17-19)
More about authors
Sakson Anna L.
aspirant
The Russian President Academy of National Economy and Public Administration
The Russian President Academy of National Economy and Public Administration
Abstract:
The article deals with the system of constitutional and legal principles of tax policy, which are objectively existing laws of its formation and development, how they apply to the relationship of individual elements of the tax system, and on the whole the tax system as a whole. Giving constitutional orientation of fiscal policy, taxation, improving tax administration is crucial in order to implement large-scale programs of the constitutional development of Russian society. According to the author, about the importance of this work suggest the Constitutional Court of the Russian Federation.
How to Cite:
Sakson A.L., (2015), THE SYSTEM OF CONSTITUTIONAL AND LEGAL PRINCIPLES GOVERNING TAX RELATIONS IN THE RUSSIAN FEDERATION. Business in Law, 6 => 17-19.
Reference list:
Demin A.V. Zakonodatel stvo o nalogakh i sborakh: ponyatie, sostav, problemy // Finansovoe pravo. 2007. № 7.
Zatulina T.N. Nalogovaya politika Rossiyskoy Federatsii (konstitutsionno-pravovoy aspekt) // Grazhdanin i pravo 2010. № 9.
Ramazanova B.K. Istoki printsipov nalogooblozheniya i ikh znachenie v sovremennykh usloviyakh // Teoriya i praktika obshchestvennogo razvitiya. 2014. № 2.
Terekhina A.P. Pravovye printsipy nalogooblozheniya // Finansovoe pravo. 2012. № 5.
Zatulina T.N. Nalogovaya politika Rossiyskoy Federatsii (konstitutsionno-pravovoy aspekt) // Grazhdanin i pravo 2010. № 9.
Ramazanova B.K. Istoki printsipov nalogooblozheniya i ikh znachenie v sovremennykh usloviyakh // Teoriya i praktika obshchestvennogo razvitiya. 2014. № 2.
Terekhina A.P. Pravovye printsipy nalogooblozheniya // Finansovoe pravo. 2012. № 5.
Keywords:
constitutional-legal principles, the tax system, taxation, regulation, the feasibility.
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