Specific features of the application of tax law by the judicial power bodies (courts)

Tretyakova Tatiana Olegovna

the article provides an assessment of judicial activity in the field of application of the rules governing tax legal relations. The author emphasizes that at this stage in the development of tax legislation, as well as its application in resolving various disputes, including those related to deliberate tax evasion, there is a steady trend of humanization, the goal of which is to simplify the specified range of relations as much as possible, as well as to make it open and understandable for taxpayers. Defining the features of judicial practice in this matter, the author focuses on the insufficiency of the measures taken by the legislator, as well as the controversy and inconsistency of some regulatory prescriptions. Special attention is paid to the practice of using this basis in the field of tax crimes.

Keywords:taxation, offense, compensation for damage, tax crimes, judicial practice.