CONSTITUTIONAL PRINCIPLES AS BASIS OF A TAX POLICY FEDERAL STATES Sakson Anna Leonidovna, postgraduate student. <...> Place of study: The Russian President Academy of National Economy and Public Administration. <...> Е-mail: sakson-al@yandex.ru Annotation: In article features of creation of tax system of federal states, and also distributions of taxes a boundary are considered by power levels. <...> On the basis of the analysis of articles of Constitutions of a number of foreign countries, the Constitution of the Russian Federation, the author designates a priority of the constitutional norms of the tax policy providing rational regulation of taxes and the taxation. <...> Kabir L.S. Tax systems of federal states: modern bases of construction and transformation direction // Audit and financial analysis. – 2008 . – No. 4. 2. <...> На основе анализа статей Конституций ряда зарубежных стран, Конституции Российской Федерации, автор обозначает приоритет конституционных норм налоговой политики, обеспечивающих рациональное регулирование налогов и налогообложения! <...>