Legal nature of the recommendation of international acts governing the taxation in the Russian Federation

The questions relating to the nature, the main characteristics and features international acts of recommendation. It reveals the role of international organizations in the formation of various acts of recommendation. Substantiates the growing influence of international acts of recommendation to the legal systems of the states, including the Russian Federation. Provides suggestions for creating an effective mechanism for the use of international acts of recommendation, taking into account peculiarities of the Russian legal system, the constitutional principles and the protection of national interests.