Under the tax law is commonly understood as a set of certain legal rules governing specific social relations.In this regard, there are new concepts in the legislation, such as object and subject of tax law, the tax method of legal regulation and others.We now dwell on the basic concepts to learn to navigate in a complex legal areas such as tax law.
On the subject of tax law
system of tax law based on the definition of such a concept, as a matter of law, which refers to certain relationships that arise when establishing and levying of taxes between its subjects.
There are several categories of tax relations:
- NP subjects;
- subject NP;
- the Russian Federation, federal entities, municipalities;
- the separation of powers;
- relations "taxpayer - the Russian Federation (Federal subject municipality)";
- the establishment of taxes and their management;
- relations "taxpayer - tax authority";
- levying taxes, establishing control over this process;
- relations "taxpayer - the tax agent, the credit institution";
- control over making payments to the budget.
norms of tax law in different ways affect the actors, their relationships.In this case, to talk about the methods used in the tax legislation.
methods of legal regulation of tax
in tax legislation are 2 main methods of regulation of relations.
imperative method.It is called the primary.It is based on the distribution of orders to taxpayers by the competent authorities, of the state and other stakeholders.The method is used as an interim measure for enforcement action if the taxpayer fails to comply with orders given to him.
method recommendations and approvals.It implies Making recommendations on various aspects of tax law, in patterns, forms of documentation.
Besides these two methods, in some cases, the norms of civil law, if the law provides.
Tax Law: legal subjects and their classification
introduction of a precise definition of the subject of tax law is, above all, practical purposes, namely, it allows you to clearly define the circle of persons who have entered the tax relations, which in itself implies legal consequences.The rights and obligations defined in the tax laws, may only carry the subjects of tax law, which to classify some signs (the legislation does not contain a definitive and exhaustive list of persons who are in such a relationship):
1. Regulatory certainty:
- personsrecorded as a subject to the tax legislation;
- who are not recorded as a subject.
2. Fiscal interest:
- public entities;
- private entities.
3. The extent of the material interest in the emergence of relations:
- person financially interested in the emergence of tax relations;
- those who have no material interest in their appearance.
Tax law defines the term "party relations regulated by law", these include:
1. Taxpayers (organization, physical persons).
2. Agents.
3. FNS subordinate to the Ministry of Finance of the Russian Federation, the Federal Tax Service territorial units, customs and financial authorities, tax collectors and other organizations as the tax authorities.
Tax Law provides for the introduction of the taxpayer in tax relations as a subject through an authorized representative.
