Tax Law Principles : Concept and Forms of Legal Fixing in Tax Law Sources

Can the sphere of human activity exist without assuming some fundamental, starting principles in its basis? Obviously it cannot. Existing both in the system of scientific knowledge as a whole, and in its separate segments, principles serve as a universal category native to any kinds of social interactions – spiritual, political, economic, legal.Significance of legal principles in taxation system is exclusively great. Even Roman lawyers understood, that рrincipium est potissima pars cuiuque rei – "the principle is the major part of all". Decree on March, 21st, 1997 № 5-P the Constitutional Court of the Russian Federation highlighted: "the General principles of taxation and taxes are referred to the basic warranties which establishment by the federal law provides implementation and observance of the fundamental rights of the constitutional system, fundamental laws and freedom of the person and the citizen, federalism principles in the Russian Federation". Highlighting a special role of the fiscal law principles, the Slovaklawyer V.Babchak considers them "a sort" of blood-grooves "of fiscal law, vitally important functions supplying it as, figuratively speaking, fiscal law can be deemed as a live organism."It is incorrect to consider fiscal law principles abstract declarations. Being present in this or that form in fiscal law sources, they are capable – as independently as in stable combinations with other norms – to order social interactions, to define and direct behavior of fiscal law subjects, to represent itself as a standard basis for tax disputes resolutions. The indicated circumstances determine the increased urgency, timeliness and the practical importance of scientific and applied researches of fiscal law principles