In 18 century Benjamin Franklin told “In this world nothing can be said to be certain, except death and taxes”
Тhe obligation to make certain payments to the state budget has been established by almost all civilized states, so taxes and tax law are an integral part of the relationship with the state. Both citizens and legal entities are subjects of tax legal relations. At the same time, the existing legislation in the field of tax law is one of the most complicated from the point of view of practical application, and there are many cases when even the most dutiful taxpayers face fines that seem unreasonable at first glance.