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Bazarov, B. B. Period of Prescription in Taxation Law: Problems of Identification and Differentiation with Other Periods

Published in journal "Taxes and Taxation", 2013-10 in rubric "PREDICTION AND PLANNING IN TAXATION", pages 751-764.

Resume: The analysis of legislation, judicial practice and researches on the tax right shows that there are problems with identification of tax and legal prescription periods as they are often confused with other terms preclusive or procedural or process periods. It is impossible to call these problems harmless or exclusively theoretical as they generate serious legal consequences and directly influence the rights and proprietary interests of a great number of taxpayers and the government. In the course of the research it has been revealed that the following factors have impact on this problem: imperfection and frequent changes of tax legislation; fixation of a large number and a variety of types of prescription in the Tax Code of the Russian Federation in comparison with other branches of the Russian legislation; close and complex interweaving of prescription periods with procedural periods that isn't present in other branches of the law. It is indicative that judicial practice on tax disputes regarding the above mentioned matter doesn't provide a definite answer and contains quite contradictory facts. In this regard the author of the article shows that existing problems can't be resolved correctly without profound knowledge of the general theory of the law, the financial law and other branches of law as only science develops provisions for distinguishing particular legal terms from one another. Dogmatic provisions allow to see that periods of prescription possess the essential features that make them exclusive. Therefore it is impermissible to confuse them with other terms. Other legal terms have certain features, too which allows to create a proper classification and to group them as different types. As a result of his research the author comes to a conclusion that for the correct identification of periods of prescription it is necessary to consider the terms established in legislation along with other norms forming the institution of prescription. In other words, it is necessary to consider other essential signs and elements of periods of prescription and other legal terms. Only this approach would allow to avoid difficulties when identifying of periods of prescription in taxation law and make it possible to eliminate confusion with other legal terms established in taxation law.

Keywords: taxation law, differentiation, prescription, period of prescription, permanence, legalization, identification, procedural period, preclusive period, process period.

DOI: 10.7256/1812-8688.2013.10.9819

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