On the Question of Certainty of Taxation
in the System of Tax Law Principles in Russia


	Taxes and Taxation Reference: Demin, A. V On the Question of Certainty of Taxation in the System of Tax Law Principles in Russia // Taxes and Taxation. 2012. № 11. P. 15-22. URL: https://en.nbpublish.com/library_read_article.php?id=62005 Demin, A. V On the Question of Certainty of Taxation in the System of Tax Law Principles in Russia Abstract: The article deals with the principle of certainty of the taxation, including the requirements of accuracy and clarity of tax rules, a reasonable balance of abstract and concrete, lack of the gaps in the tax law, logical and systematic consistency, etc. Keywords: tax, principle, certainty, taxation, tax law This article can be downloaded freely in PDF format for reading. Download article References 1. Kolobkova L.V. Protsessual'nye nor-my v rossiyskom prave: Diss. … kand. yurid. nauk. M., 2007. 2. Kashanina T.V. Yuridicheskaya tekhnika. M., 2007. 3. Fogel' K. Konstitutsionnye osnovy finansovogo prava // Gosudarstven-noe pravo Germanii. T. 2. M., 1994. 4. David R. Osnovnye pravovye sistemy sovremennosti / Per. V.A. Tuma-nova. M., 1988. 5. Vlasenko N.A. Neopredelennost' v prave i pravovoe regulirovanie // Sb. statey: Sudebnoe pravoprimenenie: problemy teorii i praktiki / Pod red. V.M. Syrykh. M., 2007. 6. Sasov K.A. Pravovye pozitsii Konsti-tu tsion nogo Suda Rossiyskoy Fede-ratsii po nalogooblozheniyu. M., 2008. 7. Postanovlenie Konstitutsionnogo Suda RF ot 28.03.2000 № 5-P «Po delu o proverke konstitutsionnosti podpunkta «k » punkta 1 stat'i 5 Zakona RF «O naloge na dobavlennuyu stoimost'» // Vestnik KS RF. 2000. № 4. 8. Postanovlenie Konstitutsionnogo Suda RF ot 28.03.2000 № 5-P «Po de-lu o proverke konstitutsionnosti pod-punkta «k» punkta 1 stat'i 5 Zako-na RF «O naloge na dobavlennuyu stoi-most'» v svyazi s zhaloboy zakryto-go aktsionernogo obshchestva «Konfetti» i grazhdanki I.V. Savchenko» // Vestnik KS RF. 2000. № 4. 9. Postanovlenie Konstitutsionnogo Suda RF ot 08.10.1997 № 13-P «Po delu o proverke konstitutsionnosti Zakona Sankt-Peterburga ot 14 iyulya 1995 goda «O stavkakh zemel'nogo naloga v Sankt-Peterburge v 1995 godu» // Vestnik KS RF. 1997. № 5. 10. Postanovlenie Konstitutsionnogo Suda RF ot 04.04.1996 № 9-P «Po delu o proverke konstitutsionno-sti ryada normativnykh aktov goro-da Moskvy i Moskovskoy oblasti, Stavropol'skogo kraya, Voronezhskoy ob-lasti i goroda Voronezha, regla-mentiruyushchikh poryadok registratsii grazh-dan, pribyvayushchikh na postoyan-noe zhitel'stvo v nazvannye regio-ny» // Vestnik KS RF. 1996. № 2

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Demin, A. V On the Question of Certainty of Taxation in the System of Tax Law Principles in Russia