Forms of Systematization of Tax Legislation

Abstract

The article presents the forms of systematization of tax legislation. It explains the substance and object-matter, juridical and economical goals, tasks and challenges of the systematization of tax legislation. As contemporary challenge of the systematization of tax legislation, the article emphasizes the role of the economic unions, in particular Eurasian Economic Union and its related objectives of harmonization and unification of tax legislation among member-states. It defines the notions of harmonization and unification, provides examples and explains the differences between harmonization and unification. The article informs who is in charge of coordination of harmonization and unification of tax regulation among post-Soviet countries. As another challenge of systematization of tax legislation, the study identifies those areas in tax regulation, which remain unresolved at the legislative level despite the constant attention given to them by law enforcement institutions. As an example of such issue, the article discusses the presumption of good faith of the taxpayer in tax relations. The research examines the forms of systematization of tax legislation, in particular, it discusses incorporation, consolidation and codification as forms of systematization of tax legislation. Besides, the article considers different views of researchers regarding including inventory and preparation of a body of law as a separate and distinct forms of systematization. The article defines incorporation, gives its examples, explains the difference between formal and informal incorporation. Furthermore, the study introduces consolidation and gives definition, explains how it differs from other forms of systematization of tax legislation and provides examples of consolidation. As a last form of systemization of tax legislation, the article examines codification. First, the study defines codification, indicates the distinction of codification from other forms of systemization of tax legislation. Afterwards, the study discusses goals and legal definition of codification in different legal acts. As a last part of the research, the article analyzes in detail codification as a form of systematization of tax legislation in the Russian Federation.