LEGAL PRINCIPLES OF TAX PROCESS
( Pp. 182-186)
More about authors
Maksim Yu. Berezin
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:
This article defines legal principles of the Russian tax process based on the peculiarities of tax process as the type of legal process. The author outlines the contents of each principle taking into account processes of imposing and enacting new taxes, carrying out tax control activities, making tax decisions and challenging them. The article focuses on the legal meaning and aims of the analyzed principles, reveals legal guarantees secured by implementing these principles, offers perspectives of enhancing the role of the row of the discussed principles in light of priority of taxpayers’ economic rights and freedoms.
How to Cite:
Maksim Y.B., (2019), LEGAL PRINCIPLES OF TAX PROCESS. Economic Problems and Legal Practice, 5 => 182-186.
Reference list:
Postanovlenie Konstitutsionnogo Suda RF ot 08.12.2017 № 39-P
Glazunova I.V. Nalogovyy protsess kak forma pravoprimenitel noy deyatel nosti // Vestnik Omskogo universiteta. Seriya Pravo . - 2011. - № 2.
Kuznechenkova V.E. Nalogovyy protsess: sovremennaya kontseptsiya pravovogo regulirovaniya: Avtoref. dis. d-ra yurid. nauk. - M., 2005.
Lopatnikova E.A. Realizatsiya printsipov nalogovogo protsessa kak faktor effektivnoy nalogovoy politiki // Nalogi (zhurnal). - 2009. - № 6.
https://www.nalog.ru/rn77/service/complaint decision/
Glazunova I.V. Nalogovyy protsess kak forma pravoprimenitel noy deyatel nosti // Vestnik Omskogo universiteta. Seriya Pravo . - 2011. - № 2.
Kuznechenkova V.E. Nalogovyy protsess: sovremennaya kontseptsiya pravovogo regulirovaniya: Avtoref. dis. d-ra yurid. nauk. - M., 2005.
Lopatnikova E.A. Realizatsiya printsipov nalogovogo protsessa kak faktor effektivnoy nalogovoy politiki // Nalogi (zhurnal). - 2009. - № 6.
https://www.nalog.ru/rn77/service/complaint decision/
Keywords:
principle, tax process, democracy, justice, legal process, taxpayer, tax control, tax ruling, tax appeal, legality, independence, publicity, certainty, sequence, objectivity.
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