Bortnikov S. P. (FGBOU VPO “Samara national research university named academic S.P.Korolev”, Samara, Russia)
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In article the question of a ratio of regulations of accountability of various industries of the right concerning the violation of the law connected with the taxation is researched. The question that the tax relations assume only responsibility of the taxpayer, but not tax authority or the public subject is put. 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. The purpose of this article consists in showing 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. On theoretical material the hypothesis that the fair taxation system is cost-efficient is researched. The rule of Art. 35 of the Tax Code of the Russian Federation is not specified what responsibility is born by tax authorities and their officials (and also other workers) and according to what industry of the right. Certainly, such responsibility shall be determined by the law or follow from it.
Keywords:the taxation, tax responsibility, the protected interest, a responsibility type, an individual responsibility, a liability, the violated right, responsibility of the public subject, wrongful acts, the responsibility purpose.
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Citation link:
Bortnikov S. P. Indemnification in the relations of responsibility of tax authorities to the taxpayer // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2016. -№07. -С. 99-103 |
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