THE PREVENTIVE MEASURES OF COERCION IN RUSSIAN TAX LEGISLATION AND LAWMAKING

被引：0

作者：

Efremova, Ekaterina ^{[1
]}

机构：

[1] Siberian Fed Univ, Commercial Entrepreneurial & Financial Law Dept, Law Inst, Krasnoyarsk, Russia

来源：

TAX SOVEREIGNTY AND THE CONCEPT OF FISCAL RULE-MAKING IN THE COUNTRIES OF CENTRAL AND EASTERN EUROPE, CONFERENCE PROCEEDINGS | 2018年

关键词：

Tax coercion; preventive measures of coercion; commission for the tax base legalisation;

D O I：

暂无

中图分类号：

K9 [地理];

学科分类号：

0705 ;

摘要：

The purpose of this article is to determine the necessity to develop preventive tax enforcement measures, lacking in the contemporary Russian tax legislation. The views presented in the scientific literature on administrative, financial and tax law related to the issue have been analyzed, the hypothesis of an erroneous attribution of organisational preventive measures, as well as the ones which are the part of tax surveillance, to tax enforcement measures and the lack of tax coercion preventive measures at the moment has been expressed. Basing on the systematic and analytical approaches, the author has formulated proposals to supplement the existing tax legislation with the norms foreseeing that tax authorities will enact preventive tax enforcement measures in the form of issuing an order to the taxpayer to refuse to commit or continue a tax offense.

引用

页码：151 / 157

页数：7