Constitutional Framework of Tax Law of the Russian Federation

Based on the conducted research, the author examines the established in legal science approaches to the definition of “Tax Law” term and addresses the issue of the place of Tax Law in the Russian legal system. The author also reveals the system of sources of Tax Law in Russia at the present stage, defines the role of Constitutional Court of the Russian Federation in securing of constitutional legitimacy in Tax Law and addresses the process of implementing of constitutional provisions in the legal regulation of tax relations through decisions of Constitutional Court of the Russian Federation. The methodological basis of the study has been consisted of general and specific scientific methods. As general scientific methods there applied analysis, synthesis, dialectical and systemic approach, historical, logical, comparative-historical, and as specific scientific methods – historical-legal and formal-dogmatic methods. In legal science there not achieved the uniform understanding of legal nature of decisions of Constitutional Court of the Russian Federation and their identification as a source of Tax Law of Russia. Such a problem has arisen against the background that its decisions are indeed considered as mandatory rules despite the absence of official recognition of judicial rule-making as a source of Tax Law. In the conclusion of the research the author addresses the issue of identifying decisions of Constitutional Court of the Russian Federation as the sources of Tax Law in Russia and justifies the appropriateness of expanding the system for sources of Tax Law in Russia. An analysis of the decisions of Constitutional Court of the Russian Federation allowed us to emphasize the fundamental decisions of Constitutional Court of the Russian Federation on Tax Law issues and demonstrate their influence on the development of taxes and fees legislation.