COGNITIVE DISSONANCE AND ITS CONSEQUENCES IN PRACTICE OF COLLECTION OF AN INCOME TAX FROM THE SUMS OF A PENALTY AND PENALTY FOR NON-COMPLIANCE WITH MEETING REQUIREMENTS OF THE CONSUMER BY THE PERFORMER OF A VOLUNTARY ORDER COLLECTED BY COURT

In the present article questions of violation of legitimate rights and the interests of citizens-consumers in the sphere of taxation owing to imperfection of law-enforcement acts are considered. Concluded that the position of tax authorities in this sphere has changed repeatedly, not only from the position of the position of the Supreme Court of the Russian Federation, which, in turn, found its expression in his definitions and reviews of jurisprudence. In this context, addressed the issue of the legal status of such an as the Supreme Court, which be approved by the Presidium of the Supreme Court and its relationship with the acts adopted by the plenum of the Supreme Court. The analysis of several acts of the Federal tax service, containing explanations of tax legislation in this area of research. The feature of these acts is that they, although formally and are not legal acts, but actually possess normative properties. In this regard at application it is necessary to by guided Resolution of Constitutional Court of the Russian Federation of March 31, 2015 № 6-P. Despite it, unfortunately, judicial practice and practice fiscal bodies in this sphere is rather contradictory. The conclusion is drawn on need of activization of process of acceptance of changes and additions in legal procedure according to the Resolution of the Plenum of the Supreme Court of the Russian Federation of October 3, 2017 № 30 «About entering into the State Duma of Federal Assembly of the Russian Federation of the draft federal law «About introduction of amendments in the Civil Procedure Code of the Russian Federation, the Arbitrage code of practice of the Russian Federation, the Code of Administrative Offences of the Russian Federation and separate acts of the Russian Federation».

доход, экономическая выгода, налог на доходы физических лиц, неустойка, штраф, обзор судебной практики, отказ исполнителя в добровольном порядке исполнить требования потребителя