The Role of the Constitutional Court of the Russian Federation in the Formation of the Taxpayer Integrity Concept

Abstract

The article investigates the influence of the positions of the Constitution-al Court of the Russian Federation on the formation of the taxpayer integrity presumption in Russian law. The research is conducted in the context of the implementation and protection of taxpayers` rights. The lack of a uniform un-derstanding of the constitutional principal content determines the problems as-sociated with the legal assessment of the actions of taxpayers aimed at opti-mizing the tax burden. Taking into account the place of the Constitutional Court of the Russian Federation in the political system of the country as the highest body of constitutional control, which approves the principles of legali-ty both in law-making and in law enforcement, it is concluded that the leading role in the formation of the taxpayer integrity concept belong to the Constitu-tional Court of the Russian Federation. At the same time, the analysis of the practical implementation of a number of provisions of the Tax Code of the Russian Federation, their interpretation by the Constitutional Court of the Russian Federation showed a lack of consistency in its positions regarding the assessment of the legality (illegality) of tax benefits. The latter, in turn, has a negative impact on the law enforcement process in the field of taxation and makes us think about the mechanism for reviewing our positions by the Con-stitutional Court of the Russian Federation.