Legal positions of the Constitutional Court of the Russian Federation on tax disputes based on the materials of the resolutions of 2020-2022

The article analyzes the latest decisions of the Constitutional Court of the Russian Federation on cases on checking the constitutionality of the norms of the Tax Code of the Russian Federation for the period from 2020 to 2022, their importance in resolving tax disputes and improving the norms of legislation on taxes and fees. The legal positions, constitutional values and principles referred to by the Constitutional Court of the Russian Federation in support of its decisions are subjected to scientific understanding.