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.
// Administrative and municipal law. – 2014. – ¹ 8.
– P. 843-856.
DOI: 10.7256/1999-2807.2014.8.12396.
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DOI: 10.7256/1999-2807.2014.8.12396
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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.
Contact information: Lapina, Marina Afanasievna, 123456, Russia, Moskva, Leningradskiy prospect, 49.
References:
Shergin A.P. Tendentsii sovremennoy administrativnoy politiki. Aktual'nye problemy administrativnogo i administrativno-protsessual'nogo prava: materialy ezhegodnoy vserossiyskoy nauchno-prakticheskoy konferentsii, posvyashchennoy 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.
Shergin A. P. Problemy administrativno-deliktnogo prava. Gosudarstvo i pravo. 1994, ¹ 8-9. S. 53-63.
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.
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.
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.
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
Tikhomirov Yu.A., Shakhray S.M. Risk i pravo: Nauchnoe izdanie.-M.: Izdatel'stvo Moskovskogo universiteta, 2012.-64 s.;
Starostin S.A. O protsessual'no-pravovom aspekte administrativnoy otvetstvennosti. Aktual'nye problemy administrativnogo i administrativno-protsessual'nogo prava: materialy ezhegodnoy vserossiyskoy nauchno-prakticheskoy konferentsii, posvyashchennoy 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.
Tikhomirov Yu.A. Gosudarstvo: preemstvennost' i novizna: Nauchnoe izdanie.-M.: ID «Yurisprudentsiya», 2011. – 80 s.
Tikhomirov Yu.A. Prognozy i riski v pravovoy sfere // Zhurnal rossiyskogo prava. 2014. N 3. S. 5-16.
Rossinskiy B.V. O razgranichenii kompetentsii Rossiyskoy Federatsii i ee sub'ektov v oblasti ukrepleniya administrativnoy otvetstvennosti. Zhurnal rossiyskogo prava, ¹7, 2001 g. S. 15-23.
Solovey Yu.P. Retsenziya na monografiyu P.P. Serkova "Administrativnaya otvetstvennost' v rossiyskom prave: sovremennoe osmyslenie i novye podkhody" // Administrativnoe pravo i protsess. 2013. N 3. S. 72-80.
Starostin B.A. Nekotorye problemy ustanovleniya i realizatsii administrativnoy otvetstvennosti zakonami sub'ektov Rossiyskoy Federatsii // Administrativnoe pravo i protsess. 2013. N 8. S. 27-29.
Pravovye riski v sisteme publichnogo upravleniya. Kollektivnaya monografiya /Pod nauch. red. V.I. Avdiyskogo, M.A. Lapinoy. M.: Finansovyy universitet pri Pravitel'stve Rossiyskoy Federatsii, 2014.-248 s.
Myshlyaev N.P. Administrativnaya deliktologiya: Voprosy teorii i praktiki. Monografiya. M.: VNII MVD Rossii, 2002.-128 s.
Kontseptsii razvitiya rossiyskogo zakonodatel'stva. Otv.red. T.Ya. Khabrieva, Yu.A. Tikhomirov.-M.: IZiSP, ID «Yurisprudentsiya». 2013. – 104 s.
Lapina M.A. Lektsii 22-24 v: Administrativnoe pravo Rossii: Kurs lektsiy / Pod red. d.yu.n. I.Sh. Kilyaskhanova.-M.: Izd-vo BF MosU MVD Rossii, 2003.
Lapina M.A. Administrativnaya otvetstvennost' yuridicheskikh lits: voprosy zakonodatel'nogo regulirovaniya. Aktual'nye problemy administrativnogo i administrativno-protsessual'nogo prava: Materialy mezhdunarodnoy nauchno-prakticheskoy konferentsii. M.: MosU MVD Rossii, 2003, S. 385-391;
Bereziy A.E. Dosudebnyy poryadok uregulirovaniya sporov i primiritel'nye protsedury po delam, voznikayushchim iz administrativnykh i inykh publichnykh pravootnosheniy-sovremennoe sostoyanie i perspektivy. Aktual'nye problemy administrativnogo i administrativno-protsessual'nogo prava: materialy ezhegodnoy vserossiyskoy nauchno-prakticheskoy konferentsii, posvyashchennoy pamyati V.D. Sorokina, 21 marta 2014 goda. V 3-kh chastyakh. SPb: Izd-vo SPb un-ta MVD Rossii, 2014. Ch.
Lapina M.A. Administrativnaya yurisdiktsiya v sisteme administrativnogo protsessa: monografiya. M.: Finansovyy universitet, 2013. 140 s.
Lapina M.A. O razvitii administrativno-yurisdiktsionnogo zakonodatel'stva v finansovoy sfere. Aktual'nye problemy administrativnogo i administrativno-protsessual'nogo prava: materialy ezhegodnoy vserossiyskoy nauchno-prakticheskoy konferentsii, posvyashchennoy 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.
S. 17-20. 2.Dugenets A.S., Myshlyaev D.N., Shergin A.P. i dr. Osnovnye instituty administrativno-deliktnogo prava / Pod obshchey red. A.P. Shergina. M.: VNII MVD Rossii, 1999.
References (transliteration):
Shergin A.P. Tendentsii sovremennoy administrativnoy politiki. Aktual'nye problemy administrativnogo i administrativno-protsessual'nogo prava: materialy ezhegodnoy vserossiyskoy nauchno-prakticheskoy konferentsii, posvyashchennoy 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.
Shergin A. P. Problemy administrativno-deliktnogo prava. Gosudarstvo i pravo. 1994, ¹ 8-9. S. 53-63.
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.
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.
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.
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
Tikhomirov Yu.A., Shakhray S.M. Risk i pravo: Nauchnoe izdanie.-M.: Izdatel'stvo Moskovskogo universiteta, 2012.-64 s.;
Starostin S.A. O protsessual'no-pravovom aspekte administrativnoy otvetstvennosti. Aktual'nye problemy administrativnogo i administrativno-protsessual'nogo prava: materialy ezhegodnoy vserossiyskoy nauchno-prakticheskoy konferentsii, posvyashchennoy 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.
Tikhomirov Yu.A. Gosudarstvo: preemstvennost' i novizna: Nauchnoe izdanie.-M.: ID «Yurisprudentsiya», 2011. – 80 s.
Tikhomirov Yu.A. Prognozy i riski v pravovoy sfere // Zhurnal rossiyskogo prava. 2014. N 3. S. 5-16.
Rossinskiy B.V. O razgranichenii kompetentsii Rossiyskoy Federatsii i ee sub'ektov v oblasti ukrepleniya administrativnoy otvetstvennosti. Zhurnal rossiyskogo prava, ¹7, 2001 g. S. 15-23.
Solovey Yu.P. Retsenziya na monografiyu P.P. Serkova "Administrativnaya otvetstvennost' v rossiyskom prave: sovremennoe osmyslenie i novye podkhody" // Administrativnoe pravo i protsess. 2013. N 3. S. 72-80.
Starostin B.A. Nekotorye problemy ustanovleniya i realizatsii administrativnoy otvetstvennosti zakonami sub'ektov Rossiyskoy Federatsii // Administrativnoe pravo i protsess. 2013. N 8. S. 27-29.
Pravovye riski v sisteme publichnogo upravleniya. Kollektivnaya monografiya /Pod nauch. red. V.I. Avdiyskogo, M.A. Lapinoy. M.: Finansovyy universitet pri Pravitel'stve Rossiyskoy Federatsii, 2014.-248 s.
Myshlyaev N.P. Administrativnaya deliktologiya: Voprosy teorii i praktiki. Monografiya. M.: VNII MVD Rossii, 2002.-128 s.
Kontseptsii razvitiya rossiyskogo zakonodatel'stva. Otv.red. T.Ya. Khabrieva, Yu.A. Tikhomirov.-M.: IZiSP, ID «Yurisprudentsiya». 2013. – 104 s.
Lapina M.A. Lektsii 22-24 v: Administrativnoe pravo Rossii: Kurs lektsiy / Pod red. d.yu.n. I.Sh. Kilyaskhanova.-M.: Izd-vo BF MosU MVD Rossii, 2003.
Lapina M.A. Administrativnaya otvetstvennost' yuridicheskikh lits: voprosy zakonodatel'nogo regulirovaniya. Aktual'nye problemy administrativnogo i administrativno-protsessual'nogo prava: Materialy mezhdunarodnoy nauchno-prakticheskoy konferentsii. M.: MosU MVD Rossii, 2003, S. 385-391;
Bereziy A.E. Dosudebnyy poryadok uregulirovaniya sporov i primiritel'nye protsedury po delam, voznikayushchim iz administrativnykh i inykh publichnykh pravootnosheniy-sovremennoe sostoyanie i perspektivy. Aktual'nye problemy administrativnogo i administrativno-protsessual'nogo prava: materialy ezhegodnoy vserossiyskoy nauchno-prakticheskoy konferentsii, posvyashchennoy pamyati V.D. Sorokina, 21 marta 2014 goda. V 3-kh chastyakh. SPb: Izd-vo SPb un-ta MVD Rossii, 2014. Ch.
Lapina M.A. Administrativnaya yurisdiktsiya v sisteme administrativnogo protsessa: monografiya. M.: Finansovyy universitet, 2013. 140 s.
Lapina M.A. O razvitii administrativno-yurisdiktsionnogo zakonodatel'stva v finansovoy sfere. Aktual'nye problemy administrativnogo i administrativno-protsessual'nogo prava: materialy ezhegodnoy vserossiyskoy nauchno-prakticheskoy konferentsii, posvyashchennoy 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.
S. 17-20. 2.Dugenets A.S., Myshlyaev D.N., Shergin A.P. i dr. Osnovnye instituty administrativno-deliktnogo prava / Pod obshchey red. A.P. Shergina. M.: VNII MVD Rossii, 1999.