Ðóñ Eng Cn Translate this page:
Please select your language to translate the article


You can just close the window to don't translate
Library
Your profile

Back to contents

Administrative and municipal law
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.

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.


This article can be downloaded freely in PDF format for reading. Download article

This article written in Russian. You can find original text of the article here .
References
1. Shergin A.P. Tendentsii sovremennoi administrativnoi politiki. Aktual'nye problemy administrativnogo i administrativno-protsessual'nogo prava: materialy ezhegodnoi vserossiiskoi nauchno-prakticheskoi konferentsii, posvyashchennoi pamyati V.D. Sorokina, 21 marta 2014 goda. V 3-kh chastyakh. SPb: Izd-vo SPb un-ta MVD Rossii, 2014. Ch. 2. S.3-11.
2. Shergin A. P. Problemy administrativno-deliktnogo prava. Gosudarstvo i pravo. 1994, ¹ 8-9. S. 53-63.
3. Kostennikov M.V., Korzun S.Yu., Tregubova E.V. Administrativnye zaprety i mekhanizmy zashchity prav nalogoplatel'shchikov ― fizicheskikh lits (chast' 2) // Administrativnoe i munitsipal'noe pravo.-2010.-3.-C. 5-33.
4. Balaeva D.A., Morgoeva A.Kh. Nalogovoe administrirovanie: vzglyad v budushchee // Nalogi i nalogooblozhenie. - 2014. - 2. - C. 174 - 183. DOI: 10.7256/1812-8688.2014.2.11361.
5. Kostennikov M.V., Korzun S.Yu., Tregubova E.V. Administrativnye zaprety i mekhanizmy zashchity prav nalogoplatel'shchikov — fizicheskikh lits (chast' 1) // Administrativnoe i munitsipal'noe pravo.-2010.-2.-C. 10-35.
6. Kurakin A.V. Kompetentsiya politsii v sfere realizatsii zakonodatel'stva ob administrativnykh pravonarusheniyakh // NB: Administrativnoe pravo i praktika administrirovaniya.-2013.-4.-C. 28-48. DOI: 10.7256/2306-9945.2013.4.8841. URL: http://www.e-notabene.ru/al/article_8841.html
7. Tikhomirov Yu.A., Shakhrai S.M. Risk i pravo: Nauchnoe izdanie.-M.: Izdatel'stvo Moskovskogo universiteta, 2012.-64 s.;
8. Starostin S.A. O protsessual'no-pravovom aspekte administrativnoi otvetstvennosti. Aktual'nye problemy administrativnogo i administrativno-protsessual'nogo prava: materialy ezhegodnoi vserossiiskoi nauchno-prakticheskoi konferentsii, posvyashchennoi pamyati V.D. Sorokina, 21 marta 2014 goda. V 3-kh chastyakh. SPb: Izd-vo SPb un-ta MVD Rossii, 2014. Ch. 1. S. 183.
9. Tikhomirov Yu.A. Gosudarstvo: preemstvennost' i novizna: Nauchnoe izdanie.-M.: ID «Yurisprudentsiya», 2011. – 80 s.
10. Tikhomirov Yu.A. Prognozy i riski v pravovoi sfere // Zhurnal rossiiskogo prava. 2014. N 3. S. 5-16.
11. Rossinskii B.V. O razgranichenii kompetentsii Rossiiskoi Federatsii i ee sub''ektov v oblasti ukrepleniya administrativnoi otvetstvennosti. Zhurnal rossiiskogo prava, ¹7, 2001 g. S. 15-23.
12. Solovei Yu.P. Retsenziya na monografiyu P.P. Serkova "Administrativnaya otvetstvennost' v rossiiskom prave: sovremennoe osmyslenie i novye podkhody" // Administrativnoe pravo i protsess. 2013. N 3. S. 72-80.
13. Starostin B.A. Nekotorye problemy ustanovleniya i realizatsii administrativnoi otvetstvennosti zakonami sub''ektov Rossiiskoi Federatsii // Administrativnoe pravo i protsess. 2013. N 8. S. 27-29.
14. Pravovye riski v sisteme publichnogo upravleniya. Kollektivnaya monografiya /Pod nauch. red. V.I. Avdiiskogo, M.A. Lapinoi. M.: Finansovyi universitet pri Pravitel'stve Rossiiskoi Federatsii, 2014.-248 s.
15. Myshlyaev N.P. Administrativnaya deliktologiya: Voprosy teorii i praktiki. Monografiya. M.: VNII MVD Rossii, 2002.-128 s.
16. Kontseptsii razvitiya rossiiskogo zakonodatel'stva. Otv.red. T.Ya. Khabrieva, Yu.A. Tikhomirov.-M.: IZiSP, ID «Yurisprudentsiya». 2013. – 104 s.
17. Lapina M.A. Lektsii 22-24 v: Administrativnoe pravo Rossii: Kurs lektsii / Pod red. d.yu.n. I.Sh. Kilyaskhanova.-M.: Izd-vo BF MosU MVD Rossii, 2003.
18. Lapina M.A. Administrativnaya otvetstvennost' yuridicheskikh lits: voprosy zakonodatel'nogo regulirovaniya. Aktual'nye problemy administrativnogo i administrativno-protsessual'nogo prava: Materialy mezhdunarodnoi nauchno-prakticheskoi konferentsii. M.: MosU MVD Rossii, 2003, S. 385-391;
19. Berezii A.E. Dosudebnyi poryadok uregulirovaniya sporov i primiritel'nye protsedury po delam, voznikayushchim iz administrativnykh i inykh publichnykh pravootnoshenii-sovremennoe sostoyanie i perspektivy. Aktual'nye problemy administrativnogo i administrativno-protsessual'nogo prava: materialy ezhegodnoi vserossiiskoi nauchno-prakticheskoi konferentsii, posvyashchennoi pamyati V.D. Sorokina, 21 marta 2014 goda. V 3-kh chastyakh. SPb: Izd-vo SPb un-ta MVD Rossii, 2014. Ch.
20. Lapina M.A. Administrativnaya yurisdiktsiya v sisteme administrativnogo protsessa: monografiya. M.: Finansovyi universitet, 2013. 140 s.
21. Lapina M.A. O razvitii administrativno-yurisdiktsionnogo zakonodatel'stva v finansovoi sfere. Aktual'nye problemy administrativnogo i administrativno-protsessual'nogo prava: materialy ezhegodnoi vserossiiskoi nauchno-prakticheskoi konferentsii, posvyashchennoi pamyati V.D. Sorokina, 21 marta 2014 goda. V 3-kh chastyakh. SPb: Izd-vo SPb un-ta MVD Rossii, 2014. Ch. 2. S. 11-17.
22. S. 17-20. 2.Dugenets A.S., Myshlyaev D.N., Shergin A.P. i dr. Osnovnye instituty administrativno-deliktnogo prava / Pod obshchei red. A.P. Shergina. M.: VNII MVD Rossii, 1999.