Abstract
УДК 342.6 The subject. Competence of government bodies and their officials in the sphere of application of the tax law is considered in the article. The purpose of research is to determine the ratio of tax enforcement and application of the tax law, as well as the relationship between the concepts “party of tax enforcement” and “participant of tax legal relations”. Main results and scope of their application. The circle of participants of tax legal relations is broader than the circle of parties of tax law enforcement. The participants of tax legal relations are simultaneously the subjects of tax law, because they realize their tax status when enter into the tax relationships. The tax and customs authorities are the undoubted parties of the tax law enforcement. Although the financial authorities at all levels of government are not mentioned by article 9 of the Tax Code of the Russian Federation as participants of tax relations, they are parties of tax enforcement, because they make the agreement for deferment or installment payment of regional and local taxes. Scope of application. Clarification of participants of tax legal relations and determination of their mutual responsibility is essential to effective law enforcement. Conclusion. It was concluded that the scope tax law enforcement is tax proceedings, not administrative proceedings, civil (arbitration) proceedings or enforcement proceedings. The application of the tax law is carried out not only in the form of tax relations, but also in relations of other branches of law.
Highlights
Рассматривается компетенция властных органов и их должностных лиц в сфере применения норм налогового права
The purpose of research is to determine the ratio of tax enforcement and application of the Available online – 2017 June 20 tax law, as well as the relationship between the concepts “party of tax enforcement” and
The financial authorities at all levels of government are not mentioned by article 9 of the Tax Code of the Russian Federation as participants of tax relations, they are parties of tax enforcement, because they make the agreement for deferment or installment payment of regional and local taxes
Summary
It was concluded that the scope tax law enforcement is tax proceedings, not administrative proceedings, civil (arbitration) proceedings or enforcement proceedings. 1. Введение Поскольку налоговое право является публично-правовой отраслью законодательства, правоприменение доминирует среди форм реализации его норм. 2. Соотношение понятий «участник налогового правоотношения» и «субъект налогового правоприменения». Теоретическое значение имеет определение соотношения понятий «участник налогового правоотношения» и «субъект налогового правоприменения». Для практики важно уточнение участников налоговых правоотношений, указанных в ст. Налоговые правоотношения являются предметом регулирования налогового права. Поэтому участники налоговых правоотношений являются одновременно субъек-. С. 94–100 тами налогового права, поскольку, вступая в налоговые правоотношения, реализуют свою налоговую правосубъектность. Круг участников налоговых правоотношений шире, чем круг субъектов налогового правоприменения. Из числа участников налоговых правоотношений, названных в ст. 9 НК РФ, лишь налоговые и таможенные органы осуществляют налоговое правоприменение. Налогоплательщики и налоговые агенты не выполняют государственно-властные функции, а являются фискально-обязанными лицами. 9 НК РФ не определяет исчерпывающий перечень участников налоговых правоотношений. Иные нормы налогового законодательства закрепляют налогово-правовой статус прочих субъектов (например, ст. 342, 60, 85 НК РФ)
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