Questions of application of the principle of presumption of innocence in tax law

Zainullova R.

The article discusses the features of applying the presumption of innocence in tax law. Special attention is paid to compliance with the presumption of innocence in the Tax code of the Russian Federation to the Constitution. A mandatory sign of a tax offense is the presence of the taxpayer ‘s fault. The article analyzes problems and legal conflicts when considering tax disputes in court.

Keywords:presumption of innocence, taxpayer, the fault of the taxpayer, tax disputes, tax liability.