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

Police activity
Reference:

Korzun S. Y. Realization of administrative and judicial means of protection of the taxpayer’s rights

Abstract: the problem of protection of citizens’ rights has always been of great interest to the scientists and specialists. Building and functioning of a jural state and institutes of civil society is not possible without the observance of civil rights. Which is why almost all developed countries are striving for building legal and organizational mechanisms, which will guarantee and protect the citizens’ rights in all spheres of their lives. Physical entities build various relationships using their legal status in different spheres of life, including public administration. Tax field is a special sphere physical entities deal with in their general legal status.


Keywords:

tax, tax inspectorate, control, protection, taxpayer, means, method, liability, suit, and complaint.


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. Agafonov S.I. Administrativnye protsedury i ikh realizatsiya v deyatel'nosti organov vnutrennikh del: Dis. … kand. yurid. nauk. — M., 2007.
2. Bekarevich A. O poryadke rassmotreniya nalogovykh zhalob // Sovetskie finansy. — 1940. — ¹ 10-11.
3. Budarina V.A. Ponyatie, naznachenie i yuridicheskaya tsennost' administrativnoy zhaloby v sisteme publichnogo upravleniya // Pravovye spory i poryadok ikh razresheniya. — Voronezh, 2005.
4. Berestovoy S.V. Nalogovye protsedury v Rossiyskoy Federatsii i Soedinennykh Shtatakh Ameriki (sravnitel'no-pravovoy analiz): Dis. … kand. yurid. nauk. — M., 2005.
5. Bel'skiy K.S. Osnovy nalogovogo prava // Grazhdanin i pravo. — 2006. — ¹ 10.
6. Gudym V.N. Klassifikatsiya sposobov zashchity prav nalogoplatel'shchikov v arbitrazhnom sude // Yurist. — 2005. — ¹ 12.
7. Gudym V.N. Sposoby zashchity prav nalogoplatel'shchikov: sovremennoe sostoyanie i perspektivy raz-vitiya: Avtoref. dis. … kand. yurid. nauk. — M., 2008.
8. Dudina N.V. Pravovye i organizatsionnye aspekty zashchity prav nalogoplatel'shchikov v Rossiyskoy Federatsii: Dis. … kand. yurid. nauk. — M., 2005.
9. Zakharov A.S. Mekhanizm vnesudebnoy zashchity prav nalogoplatel'shchikov po Nalogovomu kodeksu RF // Nalogovye spory: teoriya i praktika. — 2004. — ¹ 3.
10. Kozlov Yu.M. Razreshenie zhalob i zayavleniy trudyashchikhsya v organakh sovetskogo gosudarstvennogo upravleniya. — M., 1965.
11. Kilyaskhanov I.Sh. Institut neobkhodimoy zashchity grazhdan i ego realizatsiya v KoAP Rossiyskoy Fede-ratsii // Vestnik Moskovskogo universiteta MVD Rossii. — 2003. — ¹ 1.
12. Kucher S.P. Dosudebnoe regulirovanie sporov, voznikayushchikh po initsiative nalogoplatel'shchikov // Nalogovye spory. — 2004. — ¹ 2.
13. Kudrya V.S. Ob administrativnykh protsedurakh uregulirovaniya sporov // Byulleten' Ministerstva yustitsii Rossiyskoy Federatsii. — 2005. — ¹ 8.
14. Nalogovye protsedury / Pod red. A.N. Kozyrina. — M., 2008.
15. Loriya V.A. Rol' administrativnykh zhalob v okhrane prav grazhdan // Pravovedenie. — 1984. — ¹ 5.
16. Musatkina A.A. Pravomernoe povedenie v finansovoy sfere i finansovaya distsiplina: ponyatie i vidy // Pravo i politika. — 2005. — ¹ 7.
17. Matienko V.A. Problemy dosudebnogo proizvodstva po faktam narusheniy zakonodatel'stva o na-logakh i sborakh v Rossiyskoy Federatsii: Avtoref. dis. … kand. yurid. nauk. — M., 2006.
18. Maslov B.V. Institut obrashcheniy grazhdan v administrativnom prave: Avtoref. dis. … kand. yurid. nauk. — M., 2008.
19. Pepelyaev S.G. Grazhdanin kak sub'ekt finansovo-pravovykh otnosheniy: Avtoref. dis. … kand. yurid. nauk. — M., 1991.
20. Pepelyaev S.G. Nalogovoe pravo. — M., 2003.
21. Panova I.V. Administrativnoe sudoproizvodstvo i protsedura vnesudebnogo, dosudebnogo rassmo-treniya administrativnykh del // Vestnik Vysshego arbitrazhnogo suda Rossiyskoy Federatsii. — 2007. — ¹ 4.
22. Stolmakov A.I. Administrativno-pravovye i sudebnye metody okhrany sub'ektivnykh prav grazhdan SSSR: Avtoref. dis. … kand. yurid. nauk. — M., 1971.
23. Salishcheva N.G. Mekhanizm zashchity prav grazhdan v sfere ispolnitel'noy vlasti / V knige Obshchaya teo-riya prav cheloveka / Otv. red. E.A. Lukasheva. — M., 1996.
24. Safronov V.A. Pravovye sredstva zashchity v tamozhennykh otnosheniyakh // Administrativnoe i muni-tsipal'noe pravo. — 2008. — ¹ 2.
25. Strauning E.L. Samozashchita grazhdanskikh prav: Avtoref. dis. … kand. yurid. nauk. — M., 1999.
26. Tropskaya S.S. Pravovoy status nalogoplatel'shchika — fizicheskogo litsa v Rossiyskoy Federatsii: Avtoref. dis. … kand. yurid. nauk. — M., 2007.
27. Shevchenko Ya.N. Sredstva zashchity v grazhdanskom prave // Sovetskoe gosudarstvo i pravo. — 1977. — ¹ 7.
28. Tsvetkov I.V. Nalogoplatel'shchik v sudebnom protsesse. — M., 2004.
29. Yadrikhinskiy S.A. Zashchita prav i zakonnykh interesov nalogoplatel'shchikov — yuridicheskikh lits (fi-nansovo-pravovoy aspekt): Avtoref. dis. … kand. yurid. nauk. — M., 2007