Abstract
The tax system cannot work effi ciently without the interference of the special fi scal state authorities which control taxation and bring its violators to justice. Rating authorities formalize their decisions towards particular tax-payers in the form of individual legal acts. Individual legal acts are the jural facts that lead to the accrual, change or termination of the tax relationships. In this quality individual legal acts existed even during the Soviet period of the Russian history in the capacity of authoritative acts. But they were not numerous because taxation was not the main source of the budget formulation.
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