Extraordinary tax legal measures in the context of the principle of tax fairness

Abstract

The article is devoted to the study of the process of transformation of the Russian tax system under the influence of emergency measures and demands for justice. The article provides a detailed interpretation of the norms of tax morality and their application in the process of tax lawmaking and enforcement. The author analyzes the changes in the procedure for establishing taxes and fees that have taken place in recent years and comes to the conclusion about the contradictory nature of such changes, mediating the transfer of powers to establish taxes and fees to the subordinate level. The author analyzed the procedure for collecting a fee from foreign investors when exiting Russian assets and made a conclusion about the tax nature of this payment. In connection with the findings obtained, the article formulates conclusions about the beginning of the formation of emergency tax law, based not only on the requirements of legality, but also fairness of taxation.