Limits of Substatutory Regulation in the Sphere of Obligatory Payments

The work is devoted to the problem of distinguishing between legislative and subordinate regulation in the field of fiscal payments, which has been little studied in general theoretical and industrial aspects. The scope, limits and criteria for the admissibility of departmental law-making are determined. Particular attention is paid to the authority of the Government of the Russian Federation to extend the deadlines for collecting taxes. Based on an analysis of the practice of the Constitutional Court of the Russian Federation, a conclusion is made about the impossibility of applying the concept of delegated legislation in relation to those issues that, in accordance with the Constitution of the Russian Federation, are the exclusive prerogative of the legislator.