Tax of Russian Federation

Topics: Law, Russia, Taxation Pages: 3 (860 words) Published: October 21, 2013
Essay on the topic: Sorces of tax law of the Russian Federation and the Republic of Moldova Sources (forms) of the tax law - are formally defined as external forms, which contain rules governing the relations arising in the process of taxation. The sources of tax law are generally accepted to consist of different normative legal acts containing the relevant rules of law.  The sources of the tax law is the law of the Russian Federation are the laws on taxes and fees, the laws of subjects of the Russian Federation on taxes and (or) fees, regulations of the bodies of local self government - representatives on taxes (duties), by-laws of the executive authorities and executive bodies of local self-government on taxes and fees , international treaties on taxation, the decision of the highest judicial authorities of the Russian Federation on the jurisprudence of the Constitutional Court of the Russian Federation.  The system of sources of tax law is as follows: 

1) The Constitution of the Russian Federation; 
2) Special tax legislation, which includes: 
a) federal legislation on taxes and duties (Tax Code of the Russian Federation, other federal laws on taxes and fees);  b) regional legislation on taxes and duties (the laws of subjects of the Russian Federation, other regulations on taxes and fees adopted by the legislative authorities of the Russian Federation);  c) the legal acts on taxes and fees taken by representative bodies of local self-government;  3) the general tax legislation; 

4) subordinate regulations on matters relating to taxation and imposition of charges:  a) acts of the bodies of general jurisdiction; 
b) acts of the bodies of special jurisdiction; 
5) The decisions of the Constitutional Court of the Russian Federation;  6) The rules of international law and the international treaties of the Russian Federation.  Constitution.
The sources of the tax law are the provisions of the Constitution of the Russian Federation, as they directly contain...
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