LEGAL CERTAINTY AS AN ATTRIBUTE OF TAX RELATIONS
M. A. Gorodilov
Perm State National Research University, Perm, Russia
e-mail: gorodilov59@yandex.ru
Abstract. The problem of ensuring the legal certainty of tax legislation, despite the decrease in the total number of tax disputes considered in arbitration courts of the judicial system of the Russian Federation during the period from 2015 to 2019, is still relevant, since in practice there are still cases of unsettled provisions of the legislation on taxes and fees that cause disputes between taxpayers and tax authorities. Based on the analysis of the theoretical provisions reflected in the works of modern scientists, as well as the positions of the highest judicial instances, the author of the article comes to the conclusion that legal certainty is the most important attribute of tax relations in a market economy. Affecting important areas of life of a modern economic society, the principle of legal certainty in the field of tax legislation ensures the predictability of the behavior of participants in public legal relations related to the provision of income in the financial system of the state, as well as the equality of business entities in determining a fair level of tax burden. Together, this ensures the economic, social and political stability of the state foundations. In turn, the problem of legal uncertainty can cause excessive pressure on market participants caused by excessive claims from the fiscal authorities. Being uncertain or insufficiently certain, tax and legal regulation is not able to perform the function of distributing the burden of public spending on the basis of the principles of justice, equality and universality, and, therefore, losing the corresponding qualitative characteristics, it turns into its direct opposite — into a mechanism of quasi-legal withdrawal private property without proper legal grounds and with unclear purposes. The theoretical and methodological basis of the study was the works of leading domestic and foreign scientists, economists and jurists, who consider the legal certainty of tax legislation through the prism of public law and socio-economic relations, legislative and regulatory acts of the Russian Federation, foreign countries, analytical data of the Federal Tax Service, analytical and information materials published in Russian and foreign periodicals and presented on the Internet, materials of judicial practice. General scientific methods of cognition were used as research tools: observation, abstraction, deduction and induction, comparative analysis, data grouping, generalization of theoretical and factual material. The conclusions made by the author of this article are the basis for the subsequent consideration of a specific practical situation of the existing legal uncertainty in tax legislation on the example of the issue related to the issuance of corrective and (or) corrected invoices when calculating value added tax when selling goods (works, services) , with the personal participation of the author as a specialist in the case considered by the arbitration court, which will be presented in the next work.
Key words: taxation, fair taxation, principles of taxation, financial system of the state, tax doctrines.
Cite as: Gorodilov, M. A. (2022) [Legal certainty as an attribute of tax relations]. Intellekt. Innovatsii. Investitsii [Intellect. Innovations. Investments]. Vol. 3, pp. 10–19, https://doi.org/10.25198/2077-7175-2022-3-10.
