The Place of Unwritten Principles in the Guiding Principles System of the Tax Law of the Russian Federation.

It's not a secret that taxes are the main source of income for the modern Russian state. The development of tax law, as well as its effectiveness, its application directly depend on the types and content of its principles. It is not about both the written principles that are enshrined in the legislation on taxes and fees, and also on the unwritten ones that were withdrawn in the acts of the highest judicial bodies of the Russian Federation and international organizations. Within the framework of this work, the most topical issues and problems related to the implementation of unwritten principles of tax law were considered, because, according to the author of the thesis, the doctrine paid insufficient attention to this issue, and the unwritten principles that are not fixed in normative legal acts are on one level with the written, have equal power. In connection with this, the purpose of this work is to study the place of unwritten principles of the tax law of the Russian Federation. To achieve this goal, the following tasks are formulated: to consider and determine the principles of tax law proposed by the authors, while delineating the principles and presumptions, the principles of tax law and taxation principles, tracing the evolution of legal regulation of the principles of tax law, unwritten principles in Russian tax law, to investigate the implemented unwritten principles in the Russian tax law rave. The methodological basis for the study was the following methods of scientific cognition: methods of comparison and systematization, a logical method, a historical and legal method, a method for analyzing doctrinal sources, the regulatory framework and acts of international organizations. In the course of the research, the author of the thesis concluded that there is no need to consolidate unwritten principles in the legislation on taxes and fees of the Russian Federation.