Federal law "On conducting an experiment to establish a special tax regime "Tax on professional income"

In this article, the author examines three basic concepts of "principles", "legal principles" and "constitutional principles". Using the deductive method, the author deduces from Article 57 of the Constitution of the Russian Federation three constitutional principles of taxation. The author pays attention to the reflection of each constitutional principle in the norms of the Federal Law "On conducting an experiment to establish a special tax regime "tax on professional income" through the analysis of legal norms. The positions of the Constitutional Court of the Russian Federation are also given.