Legal precedent as a source of Russian tax law

This topic is relevant, as the reference of legal precedent to the sources of Russian tax law is a subject of discussion, both among scientists and practitioners. The purpose of the study is to find out whether it is possible to equate decisions related to the activities of the courts to the sources of tax law. In the process of scientific methods used: observation, comparison, systematization, analysis, synthesis. The results of the study allow us to understand that the decisions of the constitutional Court of the Russian Federation of a precedent nature can be attributed to the sources of tax law, and the situation regarding the decisions of the Supreme Court of the Russian Federation is ambiguous.