Problems of Interpretation of the Norms of the Legislation on Taxes and Fees Regulating Relations in the Field of Taxation on the Extraction of Commercial Minerals (on the Example of Chapter 26 of the Tax Code of the Russian Federation)

The work is devoted to the problems of interpretation of the norms of Chapter 26 of the Tax Code of the Russian Federation. The purpose of the thesis is to identify and comprehensively analyze the problems of interpretation of the provisions of Chapter 26 of the Tax Code, which regulates the taxation of mining. Tasks include investigation doctrinal developments on the theory of interpretation of law; illustration and analysis of the doctrinal provisions of the theory of interpretation on the example of Ch. 26 of the Tax Code; analysis the methods applied in relation to Ch. 26 of the Tax Code; review judicial practice on the interpretation of the rules of Ch. 26 of the Tax Code; analysis judicial practice; proposal possible solutions to the current problems. To solve the problems posed in the study, the methods of cognition were used as general-logical and private-logical. The main findings of the study are the following conclusions. Ineffectiveness of the existing tools for the interpretation of the norms of Ch. 26 of the Tax Code, entailing the error of court decisions, is revealed. - The rules of interpretation developed by Roman lawyers cannot be applied in litigations on MET; - The positions of the Ministry of Finance do not cover technical issues; - The rule of p. 7 of Art. 3 of the Tax Code establishes a positive outcome for the taxpayer of the case, depending on the subjective discretion of the court; - The mechanism of p. 1 of Art. 11 of the Tax Code is limited by the fact that often in the sectoral legislation there is no answer. Introduction to the first part of the Tax Code Art. 95.1, which fixes the right of the taxpayer to initiate the examination at his own expense and the duty of the tax authority to include the opinion given by the expert in the course of carrying out such an examination into the materials of the tax audit and to examine it within the procedure provided for in Art. 101 of the Tax Code is proposed.