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Legal Acts of Financial Control: in Tax, Budget and Banking Systems
Abstract.The subject of the article is the prescriptives of The Tax Code of the Russian Federation, Federal Law on Accounting Chamber of the Russian Federation, and others that stipulate the procedure for rendering, recording and litigating control measures in the financial sphere. Applicable prescriptives set forth fundamentally different approaches to litigating non-regulatory acts and litigating judicial processes that regulate financial control in the financial budget and tax spheres. Moreover, the author analyzes The Resolutions of the Constitional Court on issues of interpreting auditing acts as law enforcement acts. Legal acts that regulate financial control in the financial budget sphere do not, in fact, create the institution of appealing from non-regulatory acts. However, in actual practice arbitration courts refuse to accept complaints about tax auditing acts taking the latter as non-attributable to non-legal acts because they do not create legal consequences. The methodological basis of the research included modern achievements and findings of the theory of knowledge. In the course of the research the authors also used theoretical, general philosophical methods, legal methods (formal logical, interpretative methods), method of comparison. The novelty of the research is casued by the fact that the authors provide a comparative law analysis of legal prescriptives that regulate implementation of control measures in the process of financial control performed by authorized agencies in budgetary, banking and tax spheres. The authors also describe significant distinctions in the rights and responsibilities of officials who perform such control and make recommendations to recognize tax auditing acts, financial acts and audits, and banking audit that contain information about violations, as law enforcment acts. They also offer to unify procedural standards which would create the institution of appealing from financial control results.
Keywords: tax audit, check, taxation, financial-budgetary sphere, financial audit, financial control, field inspection, examination, conclusion, objections
Article was received:27-11-2017
This article written in Russian. You can find full text of article in Russian here .