Legal Prohibitions and Permissions in the Tax Process
( Pp. 19-23)
More about authors
Maksim Yu. Berezin
Dr. Sci. (Econ.), Professor, Professor of the Department of International and Public Law of the Faculty of Law
Financial University under the Government of the Russian Federation
Moscow, Russian Federation
Financial University under the Government of the Russian Federation
Moscow, Russian Federation
Abstract:
Purpose of the study. Tax process is a jurisdictional process, and therefore, its participants must have legal certainty regarding the predictability of the legal consequences of their tax behavior. Tax law establishes prohibitions and permissions, but the legality of actions not covered by the established prohibition or permission requires research. Conclusions. The article substantiates the inadmissibility of using the concept of “obligation” in tax relations, arguing that the concept of “duty” is correct. It presents reasoned arguments that all tax elements are material for the taxpayer, while materiality does not equate to its mandatory establishment in the tax model. Examples of prohibitions and permissions directly established by tax law for legislative bodies, taxpayers, and tax authorities are examined. Based on these, conclusions are formulated regarding tax behavior in circumstances where the actions taken by the taxpayer are neither directly permitted nor directly prohibited by tax law.
How to Cite:
Berezin, M.Yu. (2026). Legal Prohibitions and Permissions in the Tax Process. Economic Problems and Legal Practice, 22(2), 19-23. DOI: 10.33693/2541-8025-2026-22-2-19-23. EDN: IYBXTX
Reference list:
Pechenkina A.A. Tax payment obligation and tax liability: problems of theory and legal consolidation. Society: Politics, Economics, Law. 2018. No. 5 (58). Pp. 119–121. (In Rus.). EDN: UQGGEC. https://elibrary.ru/uqggec. DOI: 10.24158/pep.2018.5.25 https://doi.org/10.24158/pep.2018.5.25.
Zharov S.N., Ishkaev M.R. The essence of legal prohibition: theoretical aspect. Bulletin of Chelyabinsk State University. 2015. No. 25 (380). Pp. 9–14. (In Rus.). EDN: VLZBQF. https://elibrary.ru/vlzbqf.
Popov V.V., Trishina E.G. On substantive and procedural legal prohibitions in the field of taxation. Legal Science. 2017. No. 4. Pp. 123–126. (In Rus.). EDN: ZXYYSZ. https://elibrary.ru/zxyysz.
Zharov S.N., Ishkaev M.R. The essence of legal prohibition: theoretical aspect. Bulletin of Chelyabinsk State University. 2015. No. 25 (380). Pp. 9–14. (In Rus.). EDN: VLZBQF. https://elibrary.ru/vlzbqf.
Popov V.V., Trishina E.G. On substantive and procedural legal prohibitions in the field of taxation. Legal Science. 2017. No. 4. Pp. 123–126. (In Rus.). EDN: ZXYYSZ. https://elibrary.ru/zxyysz.
Keywords:
tax, tax process, stage, permission, prohibition, liability, legislative authority, taxpayer, tax authority, tax liability, tax elements..
