Налоговые санкции: понятие, система и перспективы развития

Abstract

Modern states are searching for new instruments to encourage voluntary compliance by taxpayers. The Russian Federation states on the same way. The improving of national tax sanctions system should base on scientific analyses modern approach and international experience. The article devotes to the examination of Russian tax sanctions system, relationships between tax penalties and different types of tax offences in light of some tendency in modern taxation. Collateral sanction is unusual instrument for majority of countries, but it also motivates to comply with tax obligation. Author concludes that the taxpayer’s information plays an important role for prevention offences and for tax comply. It proposed to use in Russian tax legislation new instruments for encourage compliance, for example such measure for some types of tax offences as notification. This paper suggests that Russian system of tax sanction should be reform and develop according to principals such as legality, fairness, equality.