'Federal executive authorities competence in the sphere of taxation' Police activity nbpublish.com
Eng During last 365 days Approved articles: 1719,   Articles in work: 350 Declined articles: 405 

Tregubova E.V. Federal executive authorities competence in the sphere of taxation

Published in journal "Police activity", 2016-1 in rubric "Administrative activity of the police", pages 33-43.

Resume: The research subject includes the relations between legally and organizationally independent public authorities which are formed according to the established legal order for executing particular tasks and functions within their competence, and invested with authorities in the sphere of taxation. The author considers such aspects of the topic as legal jurisdictional powers of federal executive authorities in the sphere of taxation. Special attention is paid to the study of the competence of subjects, pursuing jurisdictional activities in tax sphere. The author applies the systems method and the method of expert assessments. The author concludes that the administrative-jurisdictional competence of federal executive authorities in the sphere of taxation is a statutory amount of state authoritative powers, fulfilled by the authorized bodies in the established procedural form, and aimed at the solution of a certain legal case in the sphere of taxation and prevention of a tax offence; the content of administrative-jurisdictional competence includes the target, object, procedural, and territorial components. The novelty of the study lies in the competence of the subjects, pursuing jurisdictional activities in the sphere of taxation, as a statutory list of issues which should be solved in the process of tax jurisdiction organization.

Keywords: subject, functions, executive authority, competence, official, management, sphere of taxation, bodies, statutory act, procedural form

DOI: 10.7256/2222-1964.2016.1.17753

This article can be downloaded freely in PDF format for reading. Download article

Studenikina M.S. Chto takoe administrativnaya otvetstvennost'? M., 1990. S. 44.
Zrelov A.P. Administrativnoe rassledovanie narusheniy zakonodatel'stva v oblasti nalogov i sborov: dis. kand. yurid. nauk. M., 2005. S. 112, 125.
Komlev S.V. Administrativno-yurisdiktsionnyy protsess: avtoref. dis. kand yurid. nauk. M., 2008. S. 10.
Kutafin O.E., Sheremet K.F. Kompetentsiya mestnykh sovetov. M., 1986. S. 23.
Kononov P.I. Administrativnoe pravo. Obshchaya chast'. Kirov, 2002. S. 42.
Gabrichidze B.N., Eliseev B.P. Rossiyskoe administrativnoe pravo. M., 1998. S. 49.
Ovsyanko D.M. Administrativnoe pravo. M., 1995. S. 39.
Osipova O.V. Sub'ekty administrativnoy yurisdiktsii: dis. kand. yurid nauk. M., 2004. S. 60, 86.
Baglay M.V. Konstitutsionnoe pravo Rossiyskoy Federatsii. M., 1999. S. 499.
Yakimov A.Yu. Organy vnutrennikh del kak sub'ekty administrativnoy yurisdiktsii: avtoref. dis. kand. yurid. nauk. M., 1987. S. 11.
Mitskevich A.V. Sub'ekty sovetskogo prava. M., 1960. S. 120.
Korenev A.P. Administrativnoe pravo Rossii. M., 2000. S. 80, 82.
Lazarev B.M. Kompetentsiya organov upravleniya. M., 1972. S. 3.
Slovar' administrativnogo prava. M., 1999. S. 169.
Piliya D.E. Pravovoy status organov ispolnitel'noy vlasti Respubliki Abkhaziya: avtoref. dis. kand. Yuri. nauk. M., 2010. S. 3.
Tsabriya D.D. O ponyatii i klassifikatsii funktsiy upravleniya // Problemy gosudarstva i prava. M., 1975. S. 43.
Bel'skiy K.S. O funktsiyakh ispolnitel'noy vlasti // Gosudarstvo i pravo. 1997. 3. S. 14.
Ksenofontov M.O. Administrativnaya yurisdiktsiya v nalogovoy sfere: dis. kand. yurid nauk. M., 2005. S. 38, 65.

Correct link to this article:
just copy this link to clipboard