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Функции административного принуждения в механизме правового регулирования налогообложения и сборов
The article is devoted to defining administrative enforcement functions in the mechanism of the legal regulation of taxes and levies and to drawing up proposals for improving such mechanism, taking account of the priority of the fiscal function of taxation and the saving on punitive measures in the implementation of the regulatory function of administrative enforcement in the field of taxes and levies. The implementation of the proposals stated in the article is possible only by way of the introduction of the concept of lawfulness into the mechanism of the legal regulation of taxes and levies, which presupposes the legal regulation of and the application of administrative enforcement measures in the field of taxes and levies within the context of the institution of administrative liability, on condition that it is fully codified.