Providing the rights and freedoms of individuals and creating the Internal Revenue Code

Abstract

Code creation is one of the directions taking place in the republics which were earlier included in the former Soviet Union State. Code creation is connected with legislation development. A code as an organic legal act has several advantages which make it an effective legal act. Developed legislation is one of the conditions of providing the rights and freedoms of individuals. Legal adjusting of public relations is aimed at forming of such an order of public social connections in which state and social institutes are working effectively, the rights and freedoms of individuals are realized, their infringed rights and interests are defended . Legal adjusting is effected by means of rules of law that is systematized by certain methods. One of such methods is code creation. Code creation in the sphere of tax law is one of the backer-ups of the rights and individual freedoms in the state.