Retroactive Force of Tax Law: Comparative Legal Analysis

Student: Guzhina Valeria

Supervisor: Irina Popova

Educational Programme: Jurisprudence (Bachelor)

Year of Graduation: 2018

Nowadays special focus will be on the tax law in the Russian Federation. Moreover, the current changes in the tax sphere go a long way that is about the retroactive force of tax law. It is certainly known that the retroactivity of the law in the Russian legislation may be manifested in the criminal and administrative spheres of law. Meanwhile, retroactivity as a form of action of the law in time is an integral part of the tax legislation. The main aim of this work is to identify and describe the principles of retroactivity of tax law, analysis of its relationship with international practice, identifying existing problems. The conclusions of this work are based on the analysis of the provisions of the Russian legal acts, scientific doctrine, law enforcement practice of Russian courts. These findings confirm the uniqueness of some of the actions of the tax law in time.

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