Annotation

The article discusses the main problems of national tax legislation and legal practice arising in the process of payment of taxes by religious organizations, analyzes the features of determining individual elements of the legal composition, taxes paid by them (object of taxation, tax base, tax rates and benefits). In order to comprehend the state’s political and legal approach to the provision of certain tax preferences to religious organizations, a brief historical essay is given in the work, revealing the special role of the church and religion in the creation of a worldview aimed at deification of the will of the state, including in the field of its tax policy. In the context of the current legal practice, an emphasis on the ambiguity of legislative formulations contained, both in the Tax Code of the Russian Federation and in special legal acts governing the legal status of Russian religious organizations, which ultimately leads to the difference in judicial and administrative practice of appropriate tax disputes. The final conclusion of the study emphasizes the need to adjust individual legislative acts in order to stabilize the regulatory framework and the formation of the unity of judicial practice in this category of cases.