Legal positions of the constitutional court of the Russian Federation as a source of tax law
The starting points for the formation of the principles of tax law were the ideas of the Scottish economist Adam Smith, who in his work "Study on the nature and causes of the wealth of peoples"developed four rules for levying taxes. Legislation on taxes and fees is always inextricably linked with the economic policy of the state, which determines the tax policy. The principles of tax law were formed on the basis of the principles of financial law, but they also have their own specifics. Conscientious taxpayers, in turn, paying taxes and fees in a timely manner, receive state protection in case of illegal taxation or retroactive application of tax law. Retroactive force is given to the tax law only when the taxpayer’s position regarding tax liability is mitigated, and when additional protection guarantees are established.