Модель реформирования административной ответственности (на примере административной ответственности за нарушение налогового законодательства)

Вестник Воронежского государственного университета. Серия: Право. 2022. № 2. С. 208–224.

Ovcharova E.

Complete unification, consistency and comprehensiveness in the legal regulation of mandatory requirements, state control and administrative liability are necessary conditions for the success of the reforms being carried out. The connecting basis for such an approach to reform should be a risk-oriented approach with the gradation of both the requirements for the level of certainty and the risks of their non-compliance, as well as the risks in terms of the level of their harm to regulated and protected public relationships. At the same time, criminal liability should be established in exceptional cases and administrative liability should not be repressive in nature, which supposes its application only in those cases when the aims of preventing violations are not achievable by other methods. Encouragement should prevail over coercion. Sector-based dualism in legal regulation deserves a critical assessment, as does the procedural decodification of administrative liability as trends destroying the unity of the institution and violating the principles of administrative liability.

Keywords: государственный контроль, административная ответственность, налоговое администрирование, state control, tax administration, цифровизация, обязательные требования, digitalization, mandatory requirements, administrative liability