Systemic Requirements of Legality in the Establishment of Taxes and Fees: Due Process

Abstract

The article examines one of the requirements for the legality of establishing taxes and fees — compliance with the due legal procedure for adopting a law. According to the author, who participated in the preparation of an expert opinion for the Constitutional Court of the Russian Federation, the procedure for adopting the law on increasing the amount of state duty was not followed, since the concept of the bill adopted in the first reading was significantly changed at subsequent stages of the legislative process. The question is raised about the admissibility of expanding and changing the content of the bill at the stage of the second reading. It is concluded that such a vicious practice does not comply with the constitutional principles of lawmaking. Compliance with regulatory requirements is a guarantee of transparency and balance in the legislative process.