(сетевой с №3-2015)
(сетевой с №2-2015)
|Articles and journals | Tariffs | Payments | Your profile|
Relief from Administrative Responsibility for Failure to Declare or False Declaration of Goods: Implementation Issues in Eurasian Economic Union Business Environment
Abstract.The subject of this research is the problems of implementing the institution of relief from administrative responsibility for failure to declare or false declaration of goods in Eurasian Economic Union business environment. The author of the article carries out a detailed analysis of tax and administrative laws as well as law-enforcement practice in ensuring adequacy and objectivity of amnesty granting conditions for faithful participants of tax relations. The author of the article analyses the legal bases to introduce supplementary grounds for relieving from administrative responsibility in case of voluntary elimination of consequences of failure to declare or submission of false information about goods before release of goods. The methodology and methods of research include dialectic materialistic approach and a set of general and special research methods that are based on that approach. These methods have been defined by certain goals and tasks of the research including but not limited to structured system analysis, logical method, generalisation, legalistic method, content analysis, etc. The scientific novelty of the research is caused by the fact that for the first time in the academic literature the author carries out an integral analysis of the legal grounds for relieving from administrative responsibility for failure to declare or false declaratino of goods in both Customs Union and Eurasian Economic Union business environments and offers to introduce supplementary grounds for granting amnesty to a faithful participant of tax relations from administrative responsibility for failure to declare or false declaration of goods.
Keywords: exemption, release of goods, administrative offense, Eurasian economic Union, failure to declare, false declaration, administrative responsibility, declaration, changes, customs
Article was received:17-12-2017
This article written in Russian. You can find full text of article in Russian here .