The article, from an atypical point of view, examines the issues of the tax grounds, taking into account the fact that paragraph 3 of Article 3 of the Tax Code of the Russian Federation, which establishes its economic basis, has already been actually leveled by some aspects of the judicial practice of the highest judicial bodies and explanations of the Federal Tax Service of Russia. It is concluded that the "psychological" and "procedural" grounds of the tax, which are far from the economy, are currently relevant. At the same time, a similar problem has previously occurred, for example, in the practice of the ECHR.
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