Author

PEREDERNIN A.V.

Title of article

SOME THEORETICAL AND LEGAL PROBLEMS OF THE TAX
DELICTOLOGY IN THE RUSSIAN FEDERATION

Section

Section 3. Administrative delictology

Issue, year

4 (42) 2017

Abstract

The growth of the shadow economy in the Russian Federation testifies to the insufficient effectiveness of the efforts of the state to strengthen the tax law and order, which, in its turn, causes the need for a deeper scientific and applied research of the entire set of problems
concerning the liability for violations of tax legislation. The author of the article focuses his attention on the critical analysis of the concepts of “tax” and “liability” within the framework of administrative and
tax delictology. “Tax” is one of the key concepts of the tax law and tax delictology, and in this sense it largely determines the content of their conceptual apparatus as a whole. The concept and content of
the liability for violation of tax legislation need to be clarified. The existing significant differences in this issue negatively affect the activities of both the taxpayers and the competent authorities of the state.

Keywords

tax delictology; administrative delictology; tax; withdrawal and payment of tax; liability; tax tort; tax management.