Some Current Trends in Tax and Legal Regulation

Abstract

The article is devoted to the analysis of some modern trends emerging in the Russian tax and legal regulation. The author notes that in addition to the traditional legislative regulation of tax relations, designed for an unlimited period of validity, in recent years, regulatory legal acts of a temporary nature have become important. Norms with a limited validity period may be contained either in acts of the Government of the Russian Federation and the supreme executive bodies of state power of the subjects of the Russian Federation exercising the temporary powers granted to them by tax legislation to adopt them, or in separate federal laws providing for the application of these norms as an experiment. Special attention is paid to the letters of the Federal Tax Service of Russia establishing temporary bans on the implementation by territorial tax authorities of certain powers enshrined in the Tax Code of the Russian Federation. This, in fact, indicates that such letters limit the validity of tax legislation for a certain period.