Tax disputes and the role of courts in their resolution

The article examines the nature of tax legal positions, their functions and significance in the context of court decisions. The author focuses on the role of the Constitutional Court of the Russian Federation in resolving tax disputes. Its definitions and resolutions are considered, which become important elements in the system of sources of tax law. It is emphasized that the decisions of the Constitutional Court not only protect the rights of taxpayers, but also help to eliminate gaps and contradictions in tax legislation. Effective resolution of tax disputes through the courts is an important factor for ensuring legality and fairness in the tax sphere.