Transparency in Tax law of Russian Federation

The principle of transparency (transparency, openness) is inherent in most legal systems and is often considered through the peculiarities of certain branches of law – budgetary transparency, transparency of the activities of public administration, transparency in the field of procurement. However, the concept of tax transparency is not so widespread, both in science and in specific norms of legislation. In the current legislation of the Russian Federation, the principle of transparency is considered through the category of information openness (or publication of information, citizens' access to such information), whereas the content of the transparency principle is broader – it includes not only the publication of information, but also clarity, consistency, coordination of legal norms, the relationship of legal regulation with civil society institutions, which, thanks to the principle of transparency, get a real opportunity to influence government bodies and exercise public control. The principle of tax transparency as a whole is not reflected in the system of basic principles of tax law. In international tax rules, the principle of tax transparency is reflected as a certain international policy aimed at countering tax avoidance and evasion, expressed in the formation of legal frameworks and the creation of standards for the automatic exchange of tax information. Moreover, at the level of international sources, the principles of fiscal transparency are being consolidated, which establish the developed criteria for information to be published. In the current conditions, when the Russian Federation, due to objective reasons, has stopped the automatic exchange of tax and financial information, the issues of the concept and content of the principle of tax transparency are becoming increasingly relevant. On the one hand, it is necessary to identify ways to consolidate the place of the principle of tax transparency in the system of principles of tax law, on the other hand, it is necessary to consider alternative ways to implement transparency at the international level in the context of current political conditions prevailing in the international arena. These factors are accompanied by a low degree of elaboration of the provisions on tax transparency, and its limited interpretation. The main purpose of the study is a comprehensive and comprehensive analysis of the concept, content of the principle of transparency, its reflection in the norms of tax law of the Russian Federation and the analysis of international experience in order to find specific mechanisms for the transformation of the principle of tax transparency in domestic tax law. The scientific novelty of the research is determined by the fact that the work combines the analysis of the principle of transparency as a general legal principle and as a principle of tax law, since tax transparency is not disclosed in scientific sources. Private scientific and general scientific methods were used as research methods, in particular, the dialectical method, analysis, synthesis, systematic and comparative methods, methods of formal legal, linguistic, historical and comparative legal analysis. Based on the results of the research, conclusions are drawn about what the principle of transparency is, and its place in the system of principles of tax law is determined. The final qualification work consists of two chapters. The first chapter of the study is devoted to the consideration of theoretical issues of determining the essence and content of the principle of transparency, as well as the fundamentals of international tax transparency. The second chapter of the study identified a range of issues related to the practical implementation of transparency both at the level of the Russian Federation and at the international level.