The impact of legal positions of the Constitutional Court of the Russian Federation on the formation of tax law (on the example of the decree of 2 July 2013. № 17-P)

The legal position of the Constitutional Court of the Russian Federation has a great influence on the formation of the legal system. On the example of a particular court decree the protection of taxpayers' rights, the system of sources of tax law and tax law subject are considered. Proposals aimed at improving the legal mechanism of the land tax are formulated.