At the same time, more efficient management of tax sphere legal relations in the budget may require involvement of state and civil mechanisms. Their influence could not include relevant methods for the degree of study, tax law issues, scope of lawmaking practice, especially, and for research.

Thus, the discretionary and mandatory approach must be determined taking into account many factors that are only identified upon implementation and enforcement of the law. They may be predetermined by socio-economic, institutional character, internal processes or, for example, foreign policy.


But, in any case, the Russian legal system exists in conditions where a high priority tax law to get all mandatory procedures. One or another legal entity thus gets public or private – but the manner will be determined by the regulatory laws, rules and obligations to pay taxes and fees to the budget in the context of its actions.


If necessary, the legislator uses different methods of interpretation of tax laws, proposals and documents of a descriptive nature, they are resolved if the specific provisions of the law are the rule of law – dispositive. In some cases, this approach may be more effective than mandatory controls. As a rule, it is difficult to control the level of federal regulation if a particular type of communication is to be practiced.

In this case, the competent authority – usually the Federal Tax Service, uses the method of interpretation of the tax law with accurate information in a certain way, and then establishes the results of work letters and other legal works, which are published in the prescribed manner. In many cases, such as document content taxpayers in the first place, are considered when the provisions of national regulations are not applied as de facto controls even though they have greater legal force.


In Russian law, national regulations are not dispositive of their legal nature. For example, the Tax Code provides this provision regarding the entrepreneur’s choice of taxation system. However, provided that the activities established by their organizations in terms of the number of workers and employees meet certain criteria, they may, in particular, work in a simplified manner, and require the payment of such a small amount of tax as may be seen in the case of ordinary methods of taxation.

In turn, the tax law is exactly the same mandatory process in determining the method for calculating the amount of the budget payment specific method: the law prescribes the relevant regulations which establish the method of tax base, rate, tax period and other conditions of state budget transfer payments.

In general, the regulation of legal relations in the field of tax and responsibility is regulated by the Russian federal law. But the option which will be determined based on the tax law system and its characteristics law regional source rules. Consider this slight difference in detail.


In fact, if the rules governing the procedure for the performance of citizens and organizations of responsibilities related to the payment of taxes and fees are set at the level of bulk federal legislation – above all, the Tax Code. But in some cases the provisions of the tax code should be supplemented by the rules adopted by the authorities in the Russian territory.

For example, this characteristic is represented by the regulation of personal property tax payments, real estate. Its main component part is determined at the level of the RF tax code. But what number is determined by the local law taking into account the tax element property. Therefore, it is up to the user to determine whether the Russian Federation subjects from a certain point whether to calculate the corresponding payment inventory or on the basis of the scheduled value of the property. In order, regardless of which specific option the regional authorities will choose, they install a case tax rate – but in those values ​​that are determined by the tax code.

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