Open AccessPractical Issues of Collection of Tax Arrears of Organizations from Managers and Founders
Author(s) -
Andrey E. Kayshev
Publication year - 2020
Publication title -
finansovoe pravo
Language(s) - English
Resource type - Journals
ISSN - 1813-1220
DOI - 10.18572/1813-1220-2020-10-22-25
Subject(s) - arrears , payment , business , harm , enforcement , compensation (psychology) , law and economics , accounting , public relations , finance , law , economics , political science , psychology , psychoanalysis
The article analyzes the judicial practice of applying civil enforcement measures in the field of tax legal relations. The controversial issues concerning the powers of tax authorities to bring claims against authorized persons of organizations who have committed tax crimes, for compensation for harm caused to public law entities as a result of non-payment of taxes to the budget by the organization or as a result of concealment of the organization’s monetary assets are considered.