Practice of solving problems concerning the use of the revenue law provisions

Liability to tax is a direct requirement of Article 57 of the Russian FederationConstitution, which is relevant to all taxpayers (levy payers). According to this article and Articles 1, 15, and 19 of the RF Constitutionin the Russian Federation as a constitutional state the Revenue and Levy Laws must contain clear and comprehensible provisions. Formalclearness of the revenue provisions means their adequate accuracy that provides their adequate comprehension and enforcement. The problemconcerning the use of the Revenue Law provisions became obvious when the first codifying act in the sphere of taxation, the RevenueCode of the RF, came into force. The Revenue Code is the most unstable and dynamic source of the Russian Revenue Law. Thus, 8 monthsafter it came into force 126 articles (of the original 142) in the first part of the Revenue Code of the RF were amended. In the course of 12years the first part of the RC RF was changed by 42 reviewed federal laws, and over the 10 years of the operation of the second part of theRC it was changed by 207 reviewed federal laws. One can state that the lawmaking process concerning revisions and additions to the RCwill continue because of some obvious loopholes and norms which allow contradictory and ambiguous interpretation of the Revenue Lawprovisions. A loophole in the Revenue Law based on the legal theory is the absence of a tax rule in the Revenue Law acts, which provides asolution to fiscal regulation issues. This article contains information on the causes of loopholes in the Revenue Law, of the practice referredto the grounds for the loopholes is given, and proposals connected with the improvement of some provisions of the RC RF in order to eliminatethe existing loopholes through revisions and additions to the Revenue Code are made. In whole, the study of the judicial and lawenforcementpractice of solving problems concerning the use of the Revenue Law provisions in this article is directly connected with theloopholes in the RC RF partially eliminated by the lawmaker by means of lawmaking, and partially helped out by courts by means of judicialinterpretation of provisions for certain tax cases. But the problems connected with the loopholes given in this article are unchanged. Toeliminate the existing loopholes and obscurities of the Revenue Code of the Russian Federation one should create clear and comprehensibleprovisions. And with it, one should evaluate the role of judicial practice in adjudication of tax cases taking into account that the judicialprecedent in Russia is not a source of law. At the same time, judicial practice connected with tax cases is conductive to initiation of the procedureconnected with introduction of revisions and additions to the Revenue Law.

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