Комплексный механизм правового регулирования межотраслевой согласованности при реализации ст. 57 Конституции России

Abstract

The implementation of the constitutional obligation to pay taxes fully and on time (Article 57 of the Constitution RF) is ensured by the norms of three branches of law: tax, criminal, and criminal procedure legislation. Pursu-ing one goal (to ensure the payment of taxes), the applied sectoral legal means in some cases act contradicto-rily and not coordinated. The task is to identify the main intersectoral legal discrepancies that have a restraining effect on the fulfillment of the constitutional obligation to pay taxes on time and in full. Methodological basis. The comparative legal method of intersectoral analysis was used. The modeling method was used as a meth-odological tool. The category of complex mechanism of legal regulation of constitutional establishment is taken as a legal model (Article 57 of the Constitution RF). The system-structural method of studying the norms of criminal, criminal procedure and tax legislation in the dynamics of their functioning is used. Conclusions are generalizations of the results of the study of problematic issues: the discrepancy between the timing of tax au-dits and the statute of limitations for criminal prosecution; subjects authorized to identify violations of tax legis-lation. Problems are formulated, the solution of which has yet to be resolved.