Convergence of systemic relations of tax law with other branches and sub‑branches of financial law

Background. The relevance of the study is due to the need for convergence of tax law with other legal systems of Russian law, which highlights the importance of this issue as a necessary condition for effective tax relations. This article examines the main aspects of legal mechanisms, the interaction of tax law with administrative, banking, budgetary, currency, civil, land, constitutional, customs, and criminal law, as well as its impact on law enforcement and tax policy.

The main research method is a comparative and analytical approach, which allows us to identify deep connections in legal systems.

The purpose of the study is to identify key points of interaction between tax law and other branches of law, proving that tax law, despite its independence, functions as part of a unified legal system, where its norms are closely intertwined with the norms of other branches and sub-branches of Russian law. The objectives of the study are: 1) to identify the main points of interaction between tax law and other branches of law; 2) analysis of legal mechanisms that ensure the integration of tax norms into related branches; 3) determine the role of judicial practice (including decisions of the Constitutional Court of the Russian Federation) in regulating tax relations.

The result of the study is the identification of the close relationship between tax law and various branches of law in various aspects, despite the fact that it is an independent branch. The key conclusion of the study is the need for a comprehensive approach to the study of tax law in the context of its relationships with other branches, which contributes to the formation of a more effective human rights system, the provision of legal guarantees for participants in financial relations, and the creation of a balanced legal environment. As a result, understanding the systemic connections between tax law and other branches not only improves the quality of tax regulation, but also enhances the interaction between different legal systems.