Open AccessComparative Legal Analysis of Relations of Tax Liability for Tax, Financial and Administrative Offenses
Author(s) -
Н. М. Артемов,
S. P. Bortnikov
Publication year - 2020
Publication title -
aktualʹnye problemy rossijskogo prava
Language(s) - English
Resource type - Journals
eISSN - 2782-1862
pISSN - 1994-1471
DOI - 10.17803/1994-1471.2020.120.11.011-022
Subject(s) - liability , business , legal liability , legislation , accounting , law and economics , tax law , double taxation , institution , tax reform , public economics , economics , finance , law , political science
The paper is devoted to the study of issues related to the determination of the legal nature of tax liability. The study is aimed at delineating and determining the essence of tax liability as an institution of administrative or financial (tax) law. Implementation of the task is related not only to the identification of unique properties of the phenomenon of liability in the field of taxation, but also to the study of the necessity of isolating this protective institution within the framework of tax or administrative relations. The authors come to the conclusion that administrative and tax liability (liability for violation of tax legislation) correlate between each other as the general and private and have a common administrative public nature, peculiar to such sectoral types of responsibility as tax, financial, administrative responsibility. The obtained results provide a promising opportunity to identify the legal links of the institution, to investigate the peculiarities of its sectoral application, to determine modern trends of transformation approaches developed by the science of financial and administrative law.