LEGAL PRINCIPLES OF TAX PROCESS
- Authors: Berezin M.Y.1
-
Affiliations:
- Financial University under the Russian Federation Government
- Issue: Vol 15, No 5 (2019)
- Pages: 182-186
- Section: Articles
- URL: https://journals.eco-vector.com/2541-8025/article/view/534425
- ID: 534425
Cite item
Open Access
Access granted
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.
Keywords
Full Text
About the authors
Maksim Yu. Berezin
Financial University under the Russian Federation Government
Email: myberezin@fa.ru
Doctor of Economics, Professor in Department of Economic Activity Legal Regulation Moscow
References
- Постановление Конституционного Суда РФ от 08.12.2017 № 39-П
- Глазунова И.В. Налоговый процесс как форма правоприменительной деятельности // Вестник Омского университета. Серия «Право». - 2011. - № 2.
- Кузнеченкова В.Е. Налоговый процесс: современная концепция правового регулирования: Автореф. дис. … д-ра юрид. наук. - М., 2005.
- Лопатникова Е.А. Реализация принципов налогового процесса как фактор эффективной налоговой политики // Налоги (журнал). - 2009. - № 6.
- https://www.nalog.ru/rn77/service/complaint_decision/
Supplementary files
