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  • Система мер административного принуждения за нарушения налогового законодательства и проблемы их реализации

Article

Система мер административного принуждения за нарушения налогового законодательства и проблемы их реализации

Вестник МГУ. Серия 11: Право. 2018. № 4. С. 21-43.
Овчарова Е. В.

The article is devoted to classifying, by grounds and types, administrative enforcement measures for violations of tax legislation. The analysis of the system of these measures is constructed taking account of their purposes and the grounds for applying them, the method for them to secure the administration of justice, and the content of the measures in question. This has allowed the author to identify shortcomings both in the legal regulation and in the practice of applying administrative enforcement measures for violations of tax legislation, as well as to devise and propose in the article methods for solving the above problems.