Reference:
Karamov I.F..
The effectiveness of tax control in the conditions of humanization of the criminal procedure legislation of the Russian Federation
// Administrative and municipal law. – 2024. – ¹ 2.
– P. 44-55.
DOI: 10.7256/2454-0595.2024.2.40827.
DOI: 10.7256/2454-0595.2024.2.40827
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Abstract: The subject of the study is the existing tax control measures, statistical data of specialized organizations of the results of tax control measures. The object of the study is the effectiveness of the application of tax control measures. The purpose of the study is to improve the institute of tax control. The author considers the change in the procedure for initiating criminal proceedings on tax crimes and the consequences of such changes. In the course of the study, a retrospective of the procedure for initiating criminal cases in relation to the effectiveness of control tax measures is considered. The author suggests paying attention to the possibility of introducing videoconferencing, notification systems through the system of public services, securing the possibility of conducting control measures without the participation of witnesses. No less important is the ratio of tax liability and the realities of life, since the current situation indicates the apparent insignificance of penalties for tax offenses in the implementation of tax control measures. The novelty of the study is to study the impact of changes in the criminal procedure legislation of the Russian Federation on achieving the goals of protecting entrepreneurs. Attention is paid to the cyclical nature of the changes made by the legislator to the procedure for initiating criminal proceedings on tax crimes, which indicates the absence of a systematic approach to improving the criminal procedure and tax legislation of the Russian Federation. The debatable nature of the issue regarding the humanization of Russian criminal policy in relation to tax crimes is touched upon in the works of such scientific figures as Batyukova V.E., Nazarenko B.A., Rykun V.G., is discussed within the framework of the rule-making process, which sufficiently determines the prospects of scientific research. In particular, the authors point to the insufficient validity of more humane measures, which it is not possible to agree with. Statistics prepared by the audit and consulting organization FinExpertiza reflect the need to improve the legislative framework. The conclusions of the study are the need to improve control measures and introduce new ones that meet the realities of life. Proper regulation of tax legal relations seems to be a significant direction of state policy in the context of sanctions pressure.
Keywords: criminal procedure legislation, humanization, tax search, measures of procedural coercion, procedural economy, tax control, tax crimes, control measures, interrogation of a witness, initiation of a criminal case
References:
"Criminal Code of the Russian Federation" No. 63-FZ of 13.06.1996. Official Internet portal of legal information [Electronic resource]. Retrieved from http://pravo.gov.ru/proxy/ips/?docbody&nd=102041891
Draft Law No. 357559-6 "On Amendments to the Criminal Procedure Code of the Russian Federation (on clarifying the procedure for initiating criminal cases)". System for ensuring legislative activity [Electronic resource]. Retrieved from https://sozd.duma.gov.ru/bill/357559-6
Draft Law No. 80928-8 "On Amendments to Articles 140 and 144 of the Criminal Procedure Code of the Russian Federation (on clarifying the procedure for initiating criminal cases on crimes provided for in Articles 198-199.4 of the Criminal Code of the Russian Federation)". System for ensuring legislative activity [Electronic resource]. Retrieved from https://sozd.duma.gov.ru/bill/80928-8?ysclid=lhnkwhxmfv121767363#bh_note
Statistical data on inflation in Russia for the period from 27.07.2006. Inflation in Russia, inf
Reference:
Mukhamadeeva G.A..
Agreement as a form of tax monitoring
// Administrative and municipal law. – 2015. – ¹ 12.
– P. 1292-1297.
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Abstract: The Federal Law of 4.11.2014 introduced a new chapter into the Tax Code of the Russian Federation – V.2 “Tax Control in the Form of Tax Monitoring”. The author of this article analyzes the recently introduced category of “tax monitoring”. The work is aimed at defining the notion of tax monitoring and at answering the question “In what form should tax monitoring relations between a taxation authority and a taxpayer be realized?”. The author analyzes the history of the Law at issue adoption, the Tax Code norms and provisions of tax legislation, scientific literature, other norms of the existing tax legislation; the author also considers the experience of foreign legislation. The author offers her own definition of tax monitoring. The author concludes that an agreement on enhanced information cooperation is the best form of tax monitoring and substantiates this conclusion.
Keywords: information, tax monitoring, tax, form of tax control, real-time tax audit, tax law, contract, agreement, information cooperation, tax control
References:
Efremova T.A., Efremova L.I. Informatsionnoe vzaimodeistvie nalogovykh organov s nalogoplatel'shchikami: deistvuyushchaya praktika i perspektivy razvitiya // Nalogi i nalogooblozhenie. - 2015. - 6. - C. 457 - 464. DOI: 10.7256/1812-8688.2015.6.15265.
Enhanced Relationship with the Dutch Tax and Customs Administration. URL: http://www.tradeandtax.com/en/enhanced-relationship/ (data obrashcheniya: 27.05.2015)
Sm.: Po proektu Federal'nogo zakona ¹ 529630-6 «O vnesenii izmenenii v chast' pervuyu Nalogovogo kodeksa Rossiiskoi Federatsii» (pervoe chtenie) : zaklyuchenie PU Apparata GD FS RF ot 23.06.2014 ¹ 2.2-1/3447 // Dostup iz spravochnoi pravovoi sistemy «Konsul'tantPlyus» ; Po proektu Federal'nogo zakona ¹ 529630-6 «O vnesenii izmenenii v chast' pervuyu Nalogovogo kodeksa Rossiiskoi Federatsii» (pervoe chtenie) : reshenie Komiteta po byudzhetu i nalogam ot 27.06.2014 // Dostup iz spravochnoi pravovoi sistemy «Konsul'tantPlyus».
O vnesenii izmenenii v chast' pervuyu Nalogovogo kodeksa Rossiiskoi Fe
Reference:
Demin, A. V..
Incompleteness and Fragmentation in the System of Tax Regulation: Problem Definition
// Administrative and municipal law. – 2012. – ¹ 6.
– P. 75-81.
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Abstract: The article deals with the issues of gaps in laws about taxes and levies. The author defies such a gap as an
absence of certain law or legal act in the tax legal system regulating social relations in the sphere of tax regulation.
The author describes the subjective and objective factors of such issues and suggests a unique classification of those.
At the end of the article it is concluded that collisions and legal acts with relative contents must not be considered as
gaps.
Keywords: gap, tax, taxation, analogy, certainty, norm, completeness, supplementation.
References:
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Gritsenko V.V. Kontseptual'nye problemy razvitiya teorii nalogovogo prava sovremennogo rossiyskogo gosudarstva: Dis. … d-ra yurid. nauk. — Saratov, 2006.
Zhuravleva O.O. Pravovaya priroda nalogovoy deklaratsii // Zhurnal rossiyskogo prava. — 2007. — ¹ 11.
Kutafin O.E. Probely, analogiya i defekty v konstitutsionnom prave // Lex Russica: Nauchnye trudy MGYuA. — 2007. — ¹ 4.
Morozova L.A. Teoriya gosudarstva i prava. — M., 2008.
Pigolkin A.S. Obnaruzhenie i preodolenie probelov prava // Sov. gosudarstvo i pravo. — 1970. — ¹ 3.
Pokrovskiy I.A. Osnovnye problemy grazhdanskogo prava. — M., 2001.
Cherdantsev A. Primenenie zakona po analogii // Rossiyskaya yustitsiya. — 1998. — ¹ 6.
Erlich E. Freie Rechtsfindung und freie Rechtswissenschaft. — Berlin, 1903.
Lehmann P. Allgemeines Verwaltungsrecht. — Munchen-Bruhl, 2000
Reference:
Tregubova, E. V., Ukraintseva, A. A..
Administration of Tax Control in Foreign States (Organization, Limits
of Implementation, Prohibitions and Restrictions)
// Administrative and municipal law. – 2012. – ¹ 3.
– P. 53-64.
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Abstract: The article is devoted to the legal and organizational issues of implementation of tax control. The author
of the article describes the place of tax control in the system of financial control and studies types of tax control
as well as forms of its implementation.
Keywords: control, tax, inspection, finances, form, responsibility, term, levy, in-house audit, mechanism, element.
References:
Akhmetshin R.I. Pravoprimenitel'naya praktika iskazhaet smysl i tsel' nalogovogo zakonodatel'stva (Na primere kameral'nykh proverok s ispol'zovaniem norm st. 31 i 88 NK RF) // Nalogoved. — 2002. — ¹ 4.
Bekerskaya D.A. Zashchita prav lichnosti v nalogovykh pravootnosheniyakh // Vestnik Moskovskogo universiteta. — 1979. — Ser. 11. Pravo. — ¹ 4.
Berg O.V. O ponyatii nevozmozhnosti rassmotreniya dela // Arbitrazhnyy i grazhdanskiy protsess. — 2001. — ¹ 2.
Bryzgalin A.V. Ob aktual'nykh problemakh nalogovogo prava, Nalogovom kodekse i nalogovom profsoyuze / Aktual'nye voprosy teorii i praktiki administrativnogo i nalogovogo prava / Prilozhenie k zhurnalu: Nalogi i finansovoe pravo. — 2002. — ¹ 6 .
Gracheva E.Yu. Problemy pravovogo regulirovaniya gosudarstvennogo finansovogo kontrolya. — M., 2000.
Guseva T.A. Kak effektivnee provesti nalogovuyu proverku // Finansy. — 2001. — ¹ 2.
Gracheva E.Yu., Ivlieva M.F., Sokolova E.D. Finansovoe pravo. — M., 2003.
Gvozdev S.V. Pravovye formy kont
Reference:
Vasiliev, A. V..
Prices, Inflation, Taxes and Innovative Development
// Administrative and municipal law. – 2012. – ¹ 3.
– P. 64-67.
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Abstract: This article is devoted to the tax systems of Russia, European countries and the USA and contains their
comparative analysis. It is shown that the flat tax scale that is used in Russia has certain disadvantages compared
to the progressive tax scale used in the USA and European countries since the latter keeps the prices and inflation
own as well as contributes to the innovative development of enterprise activity. Moreover, American system of
taxation that covers part of profit but not certain economic performance simplifies the process of accounting and,
consequently, supervision by the tax authorities.
Keywords: tax rate, flat and progressive tax scale, taxable income, taxation of legal entities, taxation of physical entities, innovative development, profit tax, value-added tax, property tax, single social tax.
References:
Nalogovyy kodeks RF. Ofitsial'noe izdanie. Chast' 1, chast'
— M., 2003. 2. Federal'nyy zakon «O strakhovykh vznosakh v Pensionnyy fond RF, fond sotsial'nogo strakhovaniya, fede-ral'nyy fond obyazatel'nogo meditsinskogo strakhovaniya, territorial'nye fondy obyazatel'nogo meditsin-skogo strakhovaniya». — M., 2009.
Aliev B.A., Abdilgalimov A.I. Teoreticheskie osnovy nalogooblozheniya. — M., 2004.
Bernar I., Kolli Zh.-K. Tolkovyy ekonomicheskiy i finansovyy slovar'. V 2-kh tt. / Per. s fr. — M., 1994.
Nalogi. Slovar'-spravochnik. — M., 2000.
Nalogi i nalogooblozhenie. — M., 1998.
Nalogovaya sistema Rossii. — M., 1999.
Selezneva N.N. Nalogi i nalogovaya sistema Rossii. — M., 2000.
Tyutyuryukov N.N. Nalogovye sistemy zarubezhnykh stran. — M., 2009.
Chernik D.G. Nalogi i nalogooblozhenie. — M., 2000
Reference:
Ivachev, O. V..
Status of Federal Bodies of Executive Power in the Mechanism of Realization of
Jurisdictional Activity in the Sphere of Taxes.
// Administrative and municipal law. – 2011. – ¹ 1.
– P. 68-73.
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Abstract: The article considers legal and organizational problems of realization of jurisdictional activity
by federal authorities of executive power in the sphere of taxes. It is noted in the article that realization
of tax jurisdiction would b impossible without certain interaction of authorities.
Keywords: tax, jurisdiction, status, tax administration, tax authority, administration authority, competence, interaction, tax authorities, inspection, tax system
References:
Bel'skiy K.S. O funktsiyakh ispolnitel'noy vlasti // Gosudarstvo i pravo. — 1997. — ¹ 3.
Baglay M.V. Konstitutsionnoe pravo Rossiyskoy Federatsii. — M., 1999.
Zhil'skiy N.N. Pravovye i organizatsionnye osnovy vzaimodeystviya organov vnutrennikh del s vnutren-nimi voyskami v okhrane obshchestvennogo poryadka: Dis. … kand. yurid. nauk. — SPb., 1995.
Ipakyan A.P., Gevorkyan K.S. Vzaimodeystvie kak upravlencheskaya kategoriya. // Aktual'nye problemy so-vershenstvovaniya deyatel'nosti shtabnykh podrazdeleniy organov vnutrennikh del. — M., 1998.
Korenev A.P. Administrativnoe pravo Rossii — M., 2000.
Ksenofontov M.O. Administrativnaya yurisdiktsiya v nalogovoy sfere: Dis… kand. yurid nauk. — M., 2005.
Lazarev B.M. Kompetentsiya organov upravleniya. — M., 1972.
Mitskevich A.V. Sub'ekty sovetskogo prava. — M., 1960.
Ovsyanko D.M. Administrativnoe pravo. — M., 1995.
Tsabriya D.D. O ponyatii i klassifikatsii funktsiy upravleniya // Problemy gosudarstva i prava. — M., 1975.
Piliya
Reference:
Ivachev, O. V..
Administrative Legal Regulation of Interaction between Internal Affairs Agencies and Tax Authorities in Prevention of Offences.
// Administrative and municipal law. – 2010. – ¹ 12.
– P. 72-73.
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Abstract: The article is devoted to the legal and organizational issues of interaction between internal affairs agencies and tax authorities in the sphere of prevention and suppression of tax offences. The author of the article
also describes the forms and methods of interactions between tax authorities and internal affairs agencies in the sphere of prevention and suppression of tax offences.
Keywords: tax, tax offence, tax administration, tax control, interaction, purposes of interaction, competence, forms of interaction
References:
Zhil'skiy N.N. Pravovye i organizatsionnye osnovy vzaimodeystviya organov vnutrennikh del s vnutrennimi voyskami v okhrane obshchestvennogo poryadka: Dis. … kand. yurid. nauk. — SPb., 1995.
Ipakyan A.P., Gevorkyan K.S. Vzaimodeystvie kak upravlencheskaya kategoriya. // Aktual'nye problemy sovershenstvovaniya deyatel'nosti shtabnykh podrazdeleniy organov vnutrennikh del. — M., 1998.
Umanskiy L.I. Metody eksperimental'nogo issledovaniya sotsial'noy psikhologii. — M., 1977.