Abstract
<jats:p>The article examines the theoretical foundtions of legal presumptions in tax law relations. Based on the doctrinal approaches formed in the theory of law, the definition of presumption in tax law is proposed. The concept of presumption is considered as a relatively stable, lasting phenoenon that cannot be subjected to arbitrary drastic changes due to political and economic conditions. The article presents a system of presumptions in effect on tax law, analyzes the features of their regulatory consolidation and applications in practice with respect to the current legal positions of the Constitutional Court of the Russian Federation and the Supreme Court of the Russian Federation. The content of the presumption of good faith and innocence of the taxpayer is disclosed in detail, the peculiarities of their application in judicial practice are investigated. An assessment is given to the role of legal presumptions, which have a high profile in tax relations regulation acting as an important tool for balancing the interests of the state and taxpayers.</jats:p>