THE STATE COERCION AS PROPERTY OF RESPONSIBILITY IN THE TAX RELATIONS
( Pp. 188-190)

Relevance of a subject of value of standard nature in regulation of responsibility in a tax law was the reason of writing of the offered article. Work on the offered subject as in Russia (Artyomov N. M., Razgildiyeva M. B), and abroad (Honore, T. Peter Cane and John Gardner). In article the standard and legal and the mechanism of the state coercion and its action at institute of tax responsibility is researched. The question of need of a standard regulation for the guarding relations is put. The attention that the standard and legal is not the necessary mechanism of responsibility, but property of the right is paid; responsibility is considered as a form of coercion of execution of the legal instruction. The analysis of a ratio of institutes of responsibility, the sanction and coercion is carried out, mechanisms of their implementation are determined. Special attention is paid on voluntary execution of the punishment, payment of a penalty fee, «active repentance» in the light of a research of state regulation of coercion. The conducted research has both practical value in law-enforcement practice, and doctrinal, and also in educational process of teaching the financial and tax law, and also legal theory. Conclusions of article have also social consequences in awareness by society of responsibility for execution of public obligations.

Bortnikov S.P., (2016), THE STATE COERCION AS PROPERTY OF RESPONSIBILITY IN THE TAX RELATIONS. Business in Law, 5 => 188-190.

Astemirov Z.A. Ponyatie yuridicheskoy otvetstvennosti // Sovetskoe gosudarstvo i pravo. 1979. № 6. S. 63.
Gayvoronskaya YA.V. Kontseptsiya normativnosti v otechestvennom pravovedenii: Sovetskiy i postsovetskiy periody: dis.. kand. yurid. nauk: 12.00.01 / Gayvoronskaya YAna Vladimirovna. SPb., 2001.
Lipatov E.G. Normativnost kak estestvennoe sostoyanie pravovoy materii // Stanovlenie pravovogo gosudarstva: real nost i perspektivy (sotsial no-pravovye problemy). Saratov: Izd-vo Saratov. un-ta, 1995.
Mal ko A.V. Stimuly i ogranicheniya v prave: Teoretiko-informatsionnyy aspekt. Saratov: Izd-vo Saratov. un-ta, 1994.
Plakhotnyy A.F. Svoboda i otvetstvennost (sotsiologicheskiy aspekt problemy). KHar kov: Izd-vo KHar kov. un-ta, 1972.
Filatova T.I. Sotsial naya otvetstvennost kak faktor preodoleniya otchuzhdeniya lichnosti: avtoref. dis.. kand. filos. nauk: 09.00.01/ Filatova Tamara Ivanovna. KHar kov: KHar kov. un-t, 1990.
KHachaturov P.L., Lipinskiy D.A. Obshchaya teoriya yuridicheskoy otvetstvennosti. Tol yatti. Izdatel stvo Tol yattinskogo universiteta. 2013.
CHernykh E.V. O normativnom kharaktere yuridicheskoy otvetstvennosti // Voprosy teorii gosudarstva i prava: Aktual nye problemy rossiyskogo gosudarstva i prava: mezhvuz. sb. nauch. tr. Vyp. 1 (10). Saratov: SGAP, 1998. S. 80-84. Sm. takzhe: Luchkov V.V. Opredelenie ponyatiya normativnosti yuridicheskoy otvetstvennosti // Vestnik Volzhskogo un-ta im. V.N. Tatishcheva. 2003. Vyp. 33.
CHernykh E.V. Problemy pravovoy otvetstvennosti v usloviyakh razvitogo sotsialisticheskogo obshchestva: avtoref. dis.. kand. yurid. nauk: / CHernykh E.V. Saratov, 1981.
Relating to Responsibility: Essay sin Honor of Tony Honore on his 80th Birthday / ed. by Peter Cane and John Gardner. - Oxford: Hart Publishing Co, 2001.
Honore, T. Responsibility and Fault / Tony Honore. - Hardcover: Hart Publishing, 1999.

tax liability, adverse effects, punishment, smoothing of guilt, active repentance, government coercion, voluntary execution, protective relations.