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Responsibility of Tax Authorities to the Taxpayer
Abstract.The subject of research is the relations described by Article 35 of the Tax Code of the Russian Federation. The object of the research is the relation of the responsibility arising in the process of protection of taxpayer interests between tax authorities and public subjects. The type of responsibility and its industry accessory are determined by nature of the protected interest: in case of violation of valuable interest rules of civil responsibility are applied, in case of violation of tax laws tax responsibility is. The purpose of this article is to show the organic communication of workmanship of a tax obligation by the taxpayer and tax authority with nature and a type of the responsibility arising concerning the corresponding protected interest. As the author tried to show, withdrawal from system industry regulation creates conditions for legal ignoring of the rights of the taxpayer. When writing article the author used methodology of the scientific theoretical analysis, and also system approach to a material statement. In the course of research of a subject of a car determines structure and subjects of the tax relations, object and interest of participants, a method of their protection. On theoretical material the hypothesis that the fair taxation system is cost-efficient is researched. The main conclusions of the conducted research are: responsibility of tax authority shall be determined by the law or follow from it. The author offers to bring in the Tax Code of the Russian Federation and separate laws of a regulations on responsibility of state bodies in implementation process of their tax competences. Rules of Article 35 of the Tax Code of the Russian Federation shall determine what responsibility is born by tax authorities and their officials (and also other workers) and according to what industry of the right. Special contribution of the author is determination of the principle according to which bezekvivalentny withdrawal of property and a domineering character of actions of public bodies and subjects shall provide efficient and effective system of guarantees of the rights and freedoms of taxpayers, including determination of subjects, the bases and contents of responsibility to the taxpayer.
Keywords: responsibility of the public subject, violated right, liability, responsibility type, individual responsibility, protected interest, tax responsibility, taxation, wrongful acts, responsibility purpose
Article was received:14-06-2016
This article written in Russian. You can find full text of article in Russian here .