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

Abstract: 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


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