Constitutional adjudication in the taxation area: А level of involvement and ways of improvement of effectiveness

Abstract

The article considers the issues related to the participation of constitutional justice in resolving problems of tax legislation and enforcement. The author points out the need to analyse the causes and conditions leading to decrease or, conversely, to increase the involvement of the Constitutional Court of the Russian Federation in the sphere of taxation. Among the factors contributing to the growth of conflict in the tax sphere, the author points out: untimely changes in the tax legislation, inadequate activity of the cassation courts, and an excessively fiscal bias in the activities of executive bodies. These factors influence the growth of the number of tax cases considered within the framework of constitutional justice. The article argues that the influence of the Constitutional Court of the Russian Federation on the taxation sphere can be implemented not only by adopting decisions on the acutest issues of the legislation on taxes and fees. The article suggests that the Constitutional Court of the Russian Federation could use other means for this purpose: sending incoming complaints on jurisdiction to other courts, as well as the institution of addresses to the Federal Assembly.