Academy of Entrepreneurship Journal (Print ISSN: 1087-9595; Online ISSN: 1528-2686)


Public Administration and Tax Controversy in Russia: A Literature Review Approach

Author(s): Yevgenia Viktorovna Zazulina, Olga Nikolaevna Kichalyuk, Anna Valerievna Strichko and Nurul Mohammad Zayed

The concept of modern tax law in Russia is revealed in this article. Opinions of various authors on definition of tax law concept are analyzed. A brief description of the subject and method of tax law is given. Occurrence and development of the Russian tax law occurs in the environment of formation of absolutely new social and economic relations. Being a fundamentally independent legal phenomenon, tax law coordinates a wide range of social relations. Regular updating of legislation on taxes and duties requires specific scientific research in this legal field, which is relevant today. It should be emphasized that the theory of tax law is not in line with the practice and legislative base of taxation. Consequently, the questions of conformity of the system of tax legislation and the system of tax law are not fully investigated until today, as well as the subject, method, principles, etc. are not sufficiently studied.

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