THE SYSTEM OF ELEMENTS (FORMS) IN TAX LAW

Abstract

The current article briefly describes the system of tax law as a combination of two elements - subsystems of international tax law and subnational tax law. It has been determined the elements (forms) of subsystem of the international tax law, which are built in the ratio of the hierarchy such as fundamental principles of international law and the international treaties which regulate relations in the sphere of taxation. There are several subsystem elements of the Russian tax law such as the fundamental principles of Russian law and specific principles of tax law, laws containing the principles and rules of law and finally normative treaties containing the principles and rules of law. They are built in a ratio hierarchy that relate (similar to the subsystem of international law).