Reference:
Bazarov, B.T..
Period of limitation to the collection of tax debts:
key problems
// Actual problems of Russian law. – 2014. – ¹ 3.
– P. 351-362.
Read the article
Abstract: The article concerns one of the most interesting types of the institution of tax law – limitation period
for collection of tax debt. It should be noted that this term and definition are not used in the current legislation
on taxes and levies, and it is doctrinal (this is the concept of the author of this article). Their nature provides
that one type of tax law period of limitation unites several tax payments: tax arrears, fine, and penalty,
having different legal nature, but being closely connected within the framework of one institution with both
the general elements of tax law limitation period and specific features of this type. The studies of the norms
regulating the period of limitation for tax arrears shows a large quantity of problem, most of which are specifically
related to the legal regulation of relations in this sphere. The methodological basis for the article
included systemic and analytic-synthetic approaches towards the analysis of the Russian tax legislation, judicial
practice and other sources of law. It also should be noted that the study took place based upon the latest
achievements of the general theory of law in this sphere, allowing to analyze the norms of tax law through
the doctrinal prism. The study allows one to see that formation and multiplicity of the existing problems is due
to a number of factors, the main of them being the lack of clear legislative strategy for its legal regulation in
this sphere. It is clearly shown in the article that in spite of their positive features amendments and changes
in the tax legislation in this sphere are chaotic, as a result some positive norms are excluded, contradictions
and ambiguities appear, and there are gaps and excessive regulation. These problems have a significant influence
upon the correct understanding of a united institution, causing numerous judicial disputes, contradictory
interpretations, which follow each other, judicial mistakes, and the rights and lawful interests of taxpayers
and other participants of tax relations are being violated. At the same time the science of financial law currently
does not provide adequate research on these issues, which could have allowed to give answers to the
above-mentioned questions. That is why, this is a topical study, since in addition to the critical evaluation of
problems, it also includes propositions, allowing to solve the problems at another quality level, using systemic
and complex approach towards the legal regulation of social relations in this sphere, which would reflect the
concept of tax law limitation period, when the legislation would provide clear and consistent provisions for all
of the necessary elements and characteristic features of this legal institution.
Keywords: tax law limitation period, type, tax indebtedness, collection, tax in arrears, fine, penalty, general limitation period, special limitation period, legal consequences.
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