Пеня по российскому налоговому праву: способ обеспечения исполнения налоговой обязанности или мера ответственности за нарушение налоговых правил?

Закон. 2018. № 7. С. 148–159.

Kozyrin A. N.

This article examines one of the topical issues in Russian tax
law, namely the definition of forfeit under current Russian
legislation on taxes and charges. It analyses a radical
transformation in the legal nature of forfeit from the sanction
for tax noncompliance (in the 1990s) to the means of securing
payment of tax liability (upon enactment of the Tax Code
of the Russian Federation in 1999). The research identifies
the reasons behind this alteration and assesses their impact
on balancing the public and the private interest in tax law.
It reviews amended rules for forfeit calculations as applied
to both companies and individuals. The new method of
corporate tax arrears calculations disfavours long delays
in tax payments. The changes that took place in 2017 in
the system of public finance management and the creation of
a single fiscal channel in Russia that combined taxes, customs
payments and insurance contributions make it necessary
to take a fresh look at the relationship between securing
fulfilment of tax obligations and securing payment of customs
duties and taxes in accordance with the customs legislation of
the Eurasian Economic Union (EAEU). A comparative method
is used to look at the means of securing payment of customs
duties and approaches to defining the forfeit being charged
as late payment interest on customs duties and taxes across
EAEU member states.

Keywords: налоговое право, налоговая обязанность, фискальный принцип, обеспечение исполнения налоговой обязанности, мера ответственности за нарушение налоговых правил

Publication based on the results of: Обеспечение исполнения налоговой обязанности: баланс фискальных интересов государства и законных интересов налогоплательщика (2017)