Tax law is a branch of legislation that regulates public relations in the field of taxation, i.e. in connection with the collection of taxes and other obligatory payments, the organization and functioning of the system of regulation and control bodies at all levels of government and local government.
The essence of tax legal relations
These public relations are directly related to state tax control and management of the economic and social development of society through the mechanism of taxation.
These relations, covering various areas of state, property, power and administrative relations, constitute the subject of tax law. The predominantly power nature of these relations does not mean that taxes law is indifferent to the regulation of property relations arising from power relations.
The regulatory role of taxes law is most evident in the functioning of the system of tax authorities. Accordingly, tax law actually acts as a legal form for the implementation of the tasks, functions, methods and powers assigned by the Constitution and current legislation to the subjects of executive power, functioning within the framework of the separation of powers. Therefore, tax law clearly expresses all the features inherent in state-administrative financial activities, being, by its legal purpose, a managerial law. By fixing the relevant rules of conduct in the field of tax management and control, it gives the character of legal relations to tax public relations.
Taxes law has its regulatory impact on tax social relations, thereby giving them an orderly character, that is, corresponding to the interests of the state and society. His focus is on those types of relations that directly arise in connection with the practical implementation of the tasks and functions of taxation.
The nature of tax law
The most general character is the allocation of two main types of tax law: substantive and procedural.
The substantive norms on taxation are characterized by the fact that they legally fix a set of obligations and rights, as well as the responsibility of participants in financial relations regulated by tax law. The material norms express the legal regime within which the tax system should operate.
The substantive norms of tax law determine the basis for interaction between taxpayers and tax authorities.
Procedural tax rules regulate public administration and related managerial relations. For example, these are the rules that determine the procedure for receiving, considering, resolving complaints and applications from taxpayers; procedure for proceedings in cases of tax offenses, etc. Their purpose is to determine the procedure (procedure) for the implementation of legal obligations and rights established by the norms of substantive tax law within the framework of regulated this relations.
The content of the legal norms on taxation is the legal form of the economic essence of taxes and their fiscal and regulatory functions.
Interaction of taxes law and other branches
Tax law is an important part of financial law. This is rapidly developing and improving the legal regulation of tax relations.
Taxes law is a set of legal norms that regulate relations and social ties that arise between certain subjects in the establishment, introduction and collection of taxes. In essence, taxes law governs relations arising in connection with the organization and implementation of tax exemptions from individuals and organizations.
Relations and public relations that arise between private and public entities in the process of tax activities of the state and local self-government are multifaceted, complex, and initially conflicting in their social, political and legal content. At the same time, tax relations are extremely important for the life of the entire state, therefore, they must be fully regulated by legal norms. At the same time, the systemic organization of these norms, enshrined in the regulatory financial acts of various territorial levels, forms the law. All branches or sub-sectors of law are distinguished primarily by the subject of legal regulation. The subject of legal regulation is formed by relations characterized by the following features:
- stability and repeatability, which gives the legislator the opportunity to fix the legal relations of the subjects with sufficient accuracy;
- the ability to external legal control;
- being in the legal field, i.e. under the jurisdiction of law.
The definition of the subject of law allows you to limit it from other components of financial law. Thus, we can say that tax law is a sub-branch of financial law, the norms of which, by imperative and dispositive methods, regulate the totality of homogeneous property and related non-property social relations that develop between the state, taxpayers and other persons regarding the establishment, introduction and collection of taxes in state income, control and prosecution for violations.
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