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Taxes and Taxation
Reference:
Kinsburskaya, V. A.
Penalty for Late Tax Payment: Legal Nature and Issues of Charging and Recovery
// Taxes and Taxation.
2009. ¹ 10.
URL: https://en.nbpublish.com/library_read_article.php?id=57031
Kinsburskaya, V. A. Penalty for Late Tax Payment: Legal Nature and Issues of Charging and RecoveryAbstract: The author of the article tried to define the legal nature of the penalty described in the Article 75 of the Tax Codex of the Russian Federation. The author based on the norms of existing Russian legislation as well as juridical literature and materials of arbitration court practice. The article contains a critical analysis of issues in the sphere of charging and recovery. The author concluded that the penalty is a mean of legal (financial) responsibility administered for violation of legally enforced terms of tax payment (levy payment) by a taxpayer, at common law and in a non-guilty order. Keywords: tax, state institutions, property, penalty, damage, compensation, responsibility, guilt, deadline, recovering charge, Codex.
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