Тенденции развития государства, права и политики в России и мире: Материалы Пятой международной научно-практической конференции
This article examines one of the topical issues of the Russian tax law, namely, the issue regarding with the definition of forfeit under the current Russian legislation on taxes and charges.
The paper analyses the change in the legal nature of forfeit under the Russian tax legislation — from the measure of responsibility for violation of tax legislation (in the 1990s) to the means of securing performance of tax duty (with the entry into force of the Tax Code of the Russian Federation in 1999).
The research identifies the reasons for the alteration of the definition of forfeit under the Russian tax law and assesses their consequences for maintaining the balance of public and private interests in the tax law.
The research formulates proposals on improving legislation regulating tax relations for the computation and payment of forfeit.
This article presents the analysis of the relationship of the constitutional principle of equality and the existing tax exemptions based on judicial practice of the Constitutional Court of the Russian Federation, international judicial practice. Moreover, the article outlines the principle of equality and universality of taxation in conjunction with the principle of justice and proportionality.