LEGAL PRINCIPLES OF TAX PROCESS

This article defines legal principles of the Russian tax process based on the peculiarities of tax process as the type of legal process. The author outlines the contents of each principle taking into account processes of imposing and enacting new taxes, carrying out tax control activities, making tax decisions and challenging them. The article focuses on the legal meaning and aims of the analyzed principles, reveals legal guarantees secured by implementing these principles, offers perspectives of enhancing the role of the row of the discussed principles in light of priority of taxpayers’ economic rights and freedoms.

principle, tax process, democracy, justice, legal process, taxpayer, tax control, tax ruling, tax appeal, legality, independence, publicity, certainty, sequence, objectivity