Овчарова Е.В. Юридическая ответственность за нарушение налогового законодательства: какой она должна быть ?

Финансовое право. 2021. № 11.

Ovcharova E.

In this article, it is described how Professor S.D. Tsypkin's academic legacy, which relates to his research of the structure and content of finance law institutions, the institution of public income, and tax law relationships, can play a positive role in the reform of the institutions of public law liability for a violation of tax legislation. The article is devoted to a liberal concept of administrative enforcement in the area of taxes and levies, which ensures the proper functioning of the mechanism of legal regulation in this field only when administrative enforcement in such mechanism has a regulatory, but not a law-enforcement and fiscal, function.  At the same time, the function of administrative enforcement should be auxiliary in nature. It is assumed that such a function is implemented in the field of taxes and levies only within the framework of the institution of administrative liability, which must be fully codified in the Code of Administrative Offences of the Russian Federation. The implementation of a new model of administrative enforcement in the area of taxes and levies at the same time as decriminalising tax crimes guarantees a rejection of the dominance of discretionary administrative enforcement in tax legal relationships, reinforced by criminalisation in collection, with the subsidiary use of the institutions of civil liability and bankruptcy. This will ensure that the paradigm changes to a service model of incentivising the proper performance of tax obligations.  

Keywords: налоговые правоотношения, Административное принуждение, административная ответственность, налоговое администрирование, нарушение налогового законодательства