Bazarov, B .B. Limitation period in Russian tax law: definition and elements

Abstract: The article is devoted to the institution of limitation period in tax law; the author discusses its substantive and specific features and provides his own definition of it. He also points out a number of problems regarding incomplete character, lack of clarity and stability in the legislative regulation of this institution. It is important that in spite of the attention of the lawmaker, topicality and demand for the limitation period in tax law, it did not receive due attention among the tax law scholars, leading to incorrect understanding of nature of the regulating norms in this sphere, and therefore to incorrect practical application. The methodological basis for the work was formed by systemic, analytic and synthetic approaches to the analysis of the Russian tax law, judicial practice and other sources of law. It is necessary to point out that based upon the latest achievements of general legal theory on this issue, allowing to view the norms of tax law through the prism of doctrine. As a result, the author comes to a conclusion that the limitation period in tax law has some significant features, typical of the complex interdisciplinary institution of limitation period. At the same time, the author offers to add another significant characteristic feature to the list, which is legal regulation and provisions for limitation period being provided exclusively by law. This feature Is typical of both limitation period in tax law, and in general. Attention Is paid to the fact that while limitation is a key element of limitation period, these two terms should not be confused, since limitation is a large and more complex term, including several more obligatory and interrelated elements, characterizing its nature. The article also shows that the institution of limitation in tax law includes three types and a number of sub-types, which provides directions for the further studies.

Keywords: