Open AccessEvidence of administrative violations in the area of taxes and duties
Author(s) -
Konstantin Evgenevich Shilekhin
Publication year - 2020
Publication title -
administrativnoe i municipalʹnoe pravo
Language(s) - English
Resource type - Journals
ISSN - 2454-0595
DOI - 10.7256/2454-0595.2020.1.31844
Subject(s) - normative , administrative law , legislation , subject (documents) , dialectic , liability , law and economics , political science , law , interpretation (philosophy) , scientific evidence , structuring , sociology , epistemology , computer science , philosophy , library science , programming language
The subject of this research is the normative legal acts, scientific literature, and case law materials reflecting the evidence of administrative violations. Covering the problem, the author notes the flaws in the existing legislation on administrative liability, using external (formal) sign to characterize a particular act as a legal violation or an offence. Underlining the flaws of such approach, special attention is paid to the search for the evidence of administrative violation, which allows characterizing the essence of the act. In the course of this research, the author applies scientific achievements of other human sciences, primarily economics. Methodological framework is comprised of the dialectical method of cognition of social reality. For collection, processing, generalization, analysis and interpretation of the materials, are used general scientific and special methods of research: induction, deduction and document analysis. The main conclusion of this study consists in the formulation of the definition of administrative violation in the area of taxes and duties. The author develops a new approach towards structuring the system of evidence of such unlawful act, highlighting the essential (conceptual) evidence – public danger, and proposing a mechanism for determining public danger of a particular act.