Bazarov, B.T. Period of limitation to the collection of tax debts: key problems

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.

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