Affiliation:
1. St. Petersburg named after V. B. Bobkov branch Russian Customs Academy
Abstract
This article substantiates the role of constitutional control exercised by the Constitutional Court of the Russian Federation in ensuring the confidence of business entities in the actions of the state, as well as the importance of this factor for strengthening the rule of law and order in society and in the field of entrepreneurial activity. As an empirical basis for the study, the authors used judicial practice to challenge the constitutionality of certain provisions of the regional legislation of the constituent entities of the Russian Federation on taxes and fees by persons engaged in entrepreneurial activities.