Judicial Doctrines of the Russian Federation Tax Law: Legal Establishment and Enforcement Issues

Considering the issue of judicial doctrines in the tax law of the Russian Federation, the author set himself the tasks of formulating an approach to the concept of judicial tax doctrine, analyzing the root causes of abuse of the right by taxpayers and determining the role of judicial acts in the system of sources of law. The author also reviewed the main difficulties and the process of securing doctrines in tax law, highlighted examples of difficulties in the enforcement of doctrines. During the work, the author used various methods of scientific knowledge, the main of which were: the dialectical method, the system analysis method, the analysis of legislation and judicial practice. As a result of the work the author developed the concept of judicial tax doctrine as an expression of the rule of law, the principle, the concept of resolving an issue adopted by the court and developing in science and law enforcement. The author also singled out the peculiarities of securing doctrines, which include the desire of the legislator to fill the gaps in the law, adaptation and processing of foreign experience. The possibility of joint activities of the legislator, the judiciary and lawyers to improve legislation through the development of doctrines is also important. The author also highlighted the problems in law enforcement, among which are errors in understanding the provisions of the doctrines and lack of experience in their correct application by the tax authorities and the courts.