The importance of the principles of tax law (on the example of the principle of fairness)

The article is devoted to the actual problems of the formation of the principles of tax law, due to a number of objective and subjective factors. Tax law is characterized by its dynamism and the absence of its own specific place in the current system of Russian law. In this regard, the principles of tax law can become system-forming, fundamental elements of a defining financial and legal institution, such as taxes. Legal principles are at the same time a concentrated expression of the industry and guiding principles that determine the development of a particular industry. Since tax law is not an independent branch, but, to date, is only a sub-branch of financial law that has developed from a large financial and legal institution, there is currently no established system of principles of tax law. In addition, the author reveals the importance of the principles of tax law on the example of individual principles, in particular the principle of fairness. It seems that the principle of justice as a general legal principle in tax law is being transformed into an industry or even a sub-industry with its own specific content and semantic purpose. In the future, in order to build a fair tax system, the principles of tax law must acquire a normative form of expression with specific legal imperatives.