Tax law, subject matter, concept, the sources of which will be considered later, is a special area of financial science. The discipline uses a general approach to its definition. Let us further consider what constitutes the subject, method, system of tax law.
general characteristics
The concept and subject of tax law are associated with a set of rules governing the interaction of entities on a number of issues. They relate to:
- Establishment, introduction and collection of mandatory payments to the budget.
- Maintain control over the correctness and timeliness of deductions.
- Appeals against acts of the Federal Tax Service, inaction / actions of employees.
- Holding liable for offenses committed.
Relations included in the subject of tax law are regulated by special rules. They are fixed in the Tax Code, other acts of a financial nature, adopted at various levels. It must be said that the subject of the branch of tax law is not considered just once and for all the prevailing phenomenon. It undergoes certain changes in connection with the development, updating of norms. They, in turn, are adjusted and supplemented in accordance with events occurring in the state.
Subject of tax law regulation
There are certain differences between the areas of legal science. The first of them is their subject. The tax law system regulates a specific range of interactions. Of fundamental importance for their determination is Article 2 of the Tax Code. The subject of tax law is a complex of homogeneous property and non-property relations relating to them. They are formed between the state, payers and other entities. The subject of tax law includes interactions regarding:
- Establishment of payments.
- Introducing specific fees.
- Collection of fixed amounts.
- Implementation of control measures.
- Appeals against acts issued by the Federal Tax Service, inaction / actions of its employees.
- Holding liable persons who violated the norms of the Tax Code.
The list of property and procedural interactions that form the subject of tax law provided for in Article 2 of the Code is considered to be exhaustive. It is not subject to extensive interpretation.
Specificity
Features possessed by the concept, subject and method of tax law are determined by the following. Corresponding interactions are formed in a specific area of public life - the financial activities of local government and the state, focused on the accumulation of cash receipts in favor of public entities. The following distinguishing features of the interactions that make up the subject of tax law are distinguished:
- Orientation to the formation of municipal and state financial resources.
- Property character.
- The presence of a municipality or state represented by authorized bodies as an obligatory participant.
Classification
The subject of tax law can be considered from different points of view. In accordance with various signs, certain categories of interactions are distinguished. So, depending on the functions that are implemented in the course of the activity, determine the relationship:
- Material.
- Procedural (procedural).
By institutional affiliation, interactions are distinguished by:
- The establishment and introduction of mandatory payments.
- Fulfillment of the obligation to deduct imputed amounts.
- The implementation of tax control.
- Ensuring the protection of the financial regulatory mechanism.
- The taxation of enterprises and individuals.
- The establishment of special regimes.
Depending on the economic criterion, distinguish:
- Financial relations. They mediate the movement of money capital and have the corresponding characteristics. For example, interactions on the collection of mandatory payments.
- Non-financial relations. They do not attract the movement of funds. But these interactions are the basis of tax relations. They are aimed at the formation, termination or change of legal relations. An example would be holding to account for violation of the requirements of the Tax Code, conducting control measures, etc.
The subject and method of tax law
The specifics of the interactions that take place between entities in the financial sphere determine the particular ways of the state’s influence on them. The subject and method of tax law are categories that are closely related to each other. The latter reflects the qualitative side of the interactions, since they provide an idea of the specifics of the combination of public and private interests in the financial sphere.
The main method of exposure
The most common in modern conditions is the imperative method. This is due to the fact that the state itself determines the procedure for the establishment, enforcement and payment of mandatory contributions and the material content of the relevant interactions. Article 2 of the Tax Code provides a direct reference to the regulation of relations through the application of power regulations. A similar link is contained in Art. 2, paragraph 3 of the Civil Code. In particular, the norm states that civil law is not applicable to tax relations, since they are based on power subordination. No other methods of influence on the sphere under consideration are envisaged by official acts. This is due to the traditional position of lawmakers on the regulation of public legal industries by peremptory norms.
Features of manifestation
Tax legal relations imply the need for entities to follow legal requirements without any choice. In interactions, the most pronounced application of power requirements is manifested in the framework of the implementation of administrative sanctions. In this case, the sign of authority consists in the possibility, which is provided exclusively to one side - the control authorities - without judicial procedures to independently restore the interests and rights of the state in the field of finance, to get the payer to fulfill the duties entrusted to him. Of course, the law provides for the latter the right to appeal against the illegal actions of the Federal Tax Service in court. However, this does not exclude primordial authority.
Dispositive method of exposure
Recently, it has become increasingly popular. He points to a transition from the original imperative form to a compromise between private and public interest. As a consequence of the state’s refusal of the imperious method of influence, for example, it provides an individual entrepreneur with the opportunity to form his own tax policy on his own, to obtain deferment of execution and provision of imputed duty, the conclusion of agreements for obtaining loans, and offsetting debts.
conclusions
Tax law, therefore, is a specific financial sphere, the rules of which regulate in discrete and imperative ways a complex of homogeneous property and non-property public interactions that are formed between payers, the state and other persons. These relationships relate to specific activities.
The legislative framework
The sources of tax law include:
- Constitution of the Russian Federation. It establishes the jurisdiction of the state, regions and municipalities in the field of taxation, as well as the basis of the legal status of the payer.
- Tax Code and Federal Law adopted in accordance with it.
- By-laws approved by the executive bodies of the federal government.
- Norms adopted by regional structures.
- Legal acts of municipalities on territorial fees and taxes.
In addition, the area under consideration is regulated by international documents. Among them:
- Acts in which the general principles of taxation are established. In particular, this is the European Charter of 1961.
- Bilateral and multilateral international agreements. For example, signed to prevent double taxation.
- International agreements, which, among other issues, address the problems of tax law.
In accordance with the general rule, the norms of tax legislation are not retroactive. As an exception, documents that mitigate or completely exclude liability for violation of the regulations, providing for additional payers guarantees.
Timing calculation
The periods established by tax legislation are determined in a special order. Dates are set by calendar dates, an indication of a specific event that should occur, or time intervals. The period starts from the day after the check date or the fact provided. Dates calculated in years shall expire on the corresponding dates (month and day) after the end of the specified period. The period is calculated in working days, if it is not set in calendar days. If the last day falls on a holiday or day off, it is transferred to a worker. Due action must be completed before 24 hours of the final date. If documents and money will be handed over to the post office by 00.00 of the day, then the deadline is not considered missed.
Norms
They are formally defined, generally binding rules of conduct sanctioned and established by the state and municipalities. The norms are focused on the settlement of interactions between entities arising in the field of tax law. A number of features of these rules should be highlighted:
- They practically have no prototype in social life.
- In rare cases, norms act as a consequence of actual relationships.
- The legislator independently constructs an acceptable model of behavior.
- Tax regulations differ from others in instability.
- The rules of conduct depend on the state of the national economic complex and the financial policy of the country.
- Norms are binding. For example, in accordance with them, entities must make contributions to the budget.
- Some of them are prohibitive.
- The rules regulate interactions in which specific entities participate - the state, competent authorities, municipalities, tax agents, payers.
- Rules of conduct have a special order of action over time.
Methods of differentiation of norms
Depending on the content, the rules of conduct can be material or procedural. According to their functions, the norms are divided into protective and regulatory. Depending on the territory in which they operate, they may be local, regional or federal. Depending on their size, the rules of conduct are divided into general and special. The former apply to all types of relations arising in the tax sphere, the latter only to specific relationships between entities.
Interaction specifics
Tax legal relations are public relations regulated by norms. They arise during the establishment, enforcement and collection of mandatory contributions to the budget, the implementation of control measures, the challenge of acts of supervisory authorities, the inaction / actions of their employees, as well as the prosecution of entities that violate established regulations. Among all the features of legal relations, it is necessary to highlight the following:
- Interactions are formed in the process of state activity on the establishment, introduction into practice and the collection of mandatory payments.
- The communication system is subordinate to a specific goal. For example, it can be the establishment and collection of payments.
- Interactions have a formally defined character. They relate to the establishment of specific relationships between subjects.
- Tax legal relations are provided by measures of state coercion. In particular, in case of violation of the provisions of the law, appropriate sanctions are applied to the perpetrators.
In the structure of tax relations are highlighted:
- Objects These include income, property, profit. For each tax, a corresponding object is set.
- Subjects. These include government agencies - the Federal Tax Service, the Federal Customs Service, the structure of extrabudgetary state funds, etc.
- Payers. They represent individuals who are charged with making contributions to the budget.
- Tax representatives, agents.
In the framework of interactions, specific obligations and rights of the parties are established.