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Pereverzeva E.V., Pereverzev P.V. On the Features of Structural Elements of the Tax Law System of the Russian Federation

Elena Vladimirovna Pereverzeva
Сandidate of Juridicial Sciences,
Associate Professor, Department of Constitutional and Municipal Law,
Volgograd State University
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Prosp. Universitetsky, 100, 400062 Volgograd, Russian Federation

Petr Viktorovich Pereverzev
Master Student, Department of Constitutional and Municipal Law,
Volgograd State University
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Prosp. Universitetsky, 100, 400062 Volgograd, Russian Federation


 

Abstract. Currently the Russian tax law includes the general and special norms, normsprinciples, the system of regulations of various legal validity concerning the taxation, as well as the basic codification tax statutory act. In other words, we observe forward and highquality development of all components of the tax law in which the subject and a method of legal regulation are inherent. In this regard, the identification of features of a number of structural elements of the tax law system of the Russian Federation, and also a ratio of such basic concepts as a “tax law system” and “tax legislation system” is represented extremely interesting.

Key words: taxation, tax law system, tax legislation system, institutional affiliation, sources of the tax law.

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