The sources of the tax law of the Russian Federation are the Tax Code of the Russian Federation, laws, and legal acts in force on the territory of the Russian Federation. Legal entities that provide legal services and consultations in real time or online, in turn, are required to ensure strict compliance with these acts. And in the case of infringement of citizens' rights within the framework of this legal branch, legal services are a means of providing assistance to disadvantaged people.
It is worth noting that the functions of the state apparatus, from the point of view of relations established in the society of the Russian Federation, should accumulate incomes of citizens – distribute them, redistribute funds and, thus, regulate the financial and economic policy of the Russian Federation. In turn, the budgetary funds that are allocated have no connection with tax legal relations.
The state, as an entity with a wide range of capabilities, monitors citizens' compliance with tax obligations. In case of tax evasion, legislative measures are applied. Tax law has important regulatory functions, which, however, do not differ in legislative nature. These functions may have legislative powers only if they have been established in accordance with the acts prescribed in tax law. First of all, this concerns bilateral agreements, within which the actions of representatives of the government structures of the Russian Federation are distinguished from their subjects, that is, with citizens of the Russian Federation.
In turn, lawyers who provide not only real-time legal services, but also online, are obliged to provide citizens as subjects of the Russian Federation with protection in cases where they need it, when their rights have been infringed.
In modern society, the functions, subject matter and purpose of tax law contribute to the creation of healthy legal relations in our society and in the territory of the Russian Federation, in particular. This legal branch is not just a regulator of legal relations between citizens and the state, but also a controlling link that prevents certain persons from violating the rights of other people. The acts and regulations fixed in the tax law make it possible to effectively and timely carry out the above-mentioned control.
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