Open AccessPossible Ways of Reforming of the Liability for Violations of the Tax Legislation
Author(s) -
Анна Золотарева,
Анна Золотарева,
Анастасия Киреева,
Anastasiya Kireeva
Publication year - 2016
Publication title -
žurnal rossijskogo prava
Language(s) - English
Resource type - Journals
eISSN - 2500-4298
pISSN - 1605-6590
DOI - 10.12737/21541
Subject(s) - legislation , tax avoidance , liability , business , law and economics , criminal liability , direct tax , double taxation , tax reform , public economics , law , economics , accounting , criminal law , political science
The article contains the complex analysis of the existing system of the liability for violation of the tax legislation, including the problem of correlation of the tax, administrative and criminal liability for violations of the tax legislation; competition of the jurisdictional bodies, authorized to consider cases on violations of the tax legislation in limited action with prejudice; the shortcomings of the new procedure of bringing to responsibility for the tax offence and the institute of exemption from liability for tax crimes; the ineffectiveness of combating tax crime. According to the analysis the author have made a conclusion that there are systemic problems in the sphere of responsibility for violations of the tax legislation, which cannot be overcome by conservative methods. A radical revising of correlation between various types of responsibility for violation of the tax legislation and creation of a specialized tax justice are required. The article suggests a number of alternative directions for the complex reforming of the tax, administrative and criminal responsibility in the sphere of taxation.