Implementation of the Equality Principle in Agreements within Tax Legislation: the Russian Approach
The state`s usage of different interest coordination mechanisms is increasing. These coordination mechanisms are aimed to provide the maximum guarantees of right and legal interests of citizens and stateless people. The taxation sphere is a permanently conflict field. Changes in social structure could lead to differentiation and polarization of the different social groups’ interests. These changes have a significant impact on implementing the principle of equality in law. The purpose of the study is to explore the impact of the legal framework for agreements in the tax sphere in the RF on the implementation of this principle. During the research several problems have been solved: the legal nature of agreement in tax sphere is identified, agreements are classified, analysis of the specifics of the principle implementation in their legal design is made and the determination of trends in their change is performed. To achieve the goal the doctrinal approaches to the agreements qualification in the tax sphere, the legislation on taxes and fees of the RF, acts of law enforcement of the relevant norms are analyzed. The methods of interpretation, generalization, analysis and synthesis are used. The analysis of the current regulation of tax agreements in the RF, as well as the practice of their application allow to identify certain types of agreements, especially the equality principle implementation in their conclusion, execution, dissolution, and their classification. The author made a conclusion about the fact existence effect in the Tax Code of the RF of the legal framework of agreements in the tax sphere on the tax equality principle implementation. The usage of such structures in the Russian tax and legal system indicates a shift in the emphasis from formal equality to actual equality, taking into account the differences in certain categories of taxpayers. Specific diversity of agreements is due to the need to implement the equality principle of their parties, taking into account specific legal statuses.