Налоговые правоотношения и налоговая ответственность: анализ отдельных предложений по совершенствованию законодательства

Abstract

Examination of the issues of regulatory matter of social relations in terms of taxation, application of measures of tax liability, sanctions remains one of the priorities for modern representatives of the scientific environment. However, the problems of law enforcement in the area in question require a systematic analysis of the most relevant gaps and contradictions in the regulation of social relations and tax liability. As a result of studying the proposals made by researchers to improve the concept of tax law, it is proposed to make a number of changes in the legislation of the Russian Federation: to supplement the definition of tax with the wording of the purpose, denoting an explicit connection between the interests of public subjects and ordinary members of society, to fix in Part 2 Article 11 of the Tax Code the content of tax regulation process, definitions of tax liability and penal-ties. Conclusion dwells upon the fact that the only sanction in tax law is a fine, and an expansive interpretation of this sanction is impossible.