Reference:
Lapina, M.A..
Conceptual issues of development of the administrative jurisdictional legislation in the sphere of finances, taxes and
levies, insurance, and securities market.
// Administrative and municipal law. – 2014. – № 8.
– P. 843-856.
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Abstract: In this article based upon the scientific analysis of the problems of administrative jurisdiction the author provides
recommendations for the improvement of administrative jurisdiction legislation, defining specific features of administrative
jurisdiction activities in the spheres of finances, taxes, levies, insurance, securities market, federal executive bodies,
Central Bank of the Russian Federation. Administrative jurisdiction is a type of law-enforcement administrative procedural
activity of the competent public body usually, a state executive body) on dealing with and resolving administrative
jurisdiction cases, disputes, implementation of sanctions and protection of protective legal relations with the application
of means of public coercion (administrative, disciplinary, etc.) which is regulated by law. The methodological basis for the
scientific article was formed by the current achievements of the theory of cognition. In the process of studies the author
used general philosophical, theoretical and empiric methods (dialectics, systemic method, analysis, synthesis, analogy,
deduction, observation, modeling), traditional legal methods ( formal logic method), and methods typical for specific
sociological studies (statistical, expert evaluation, etc.). Administrative jurisdiction includes administrative proceedings:
proceedings on cases on administrative offences; proceedings on claims of citizens regarding acts or activities (inactions)
of public government bodies and officials; disciplinary proceedings, enforcement proceedings. Additionally, administrative
jurisdiction involves specific disciplinary activities in various spheres and areas of public administration. Specifically,
in the spheres of finances, taxes, levies, insurance, securities market there are proceedings on tax, budget offences, proceedings
on offences on legislation of the Russian Federation on the insurance fees, proceedings regarding violations of
the Federal Law “On the Central Bank of the Russian Federation (Bank of Russia)”.
Keywords: jurisdiction, tax, levy, fee, police, Administrative Offences Code of the Russian Federation, offence, elements of an offence, administration, finances.
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