Маслов Кирилл Владиславович – кандидат юридических наук, доцент, доцент кафедры государственного и муниципального права
ResearcherID: M-6609-2016 SPIN-код РИНЦ: 5325-9716; AuthorID: 678481
644077, г. Омск, пр. Мира, 55а
Kirill V. Maslov – PhD in Law, Associate Professor; Associate Professor, Department of State and Municipal Law
ResearcherID: M-6609-2016 RSCI SPIN-code: 5325-9716; AuthorID: 678481
55a, Mira pr., Omsk, 644077
Выявляются и систематизируются правовые нормы, обеспечивающие налоговую безопасность государства. Характеризуется роль Конституции РФ, федеральных законов и подзаконных актов в обеспечении налоговой безопасности. Отмечается, что в системе нормативного обеспечения налоговой безопасности Конституция РФ должна закреплять единый подход к сущности безопасности в целом, законодательные акты (в первую очередь, законы о безопасности, о налоговых органах, Налоговый кодекс РФ) – основные направления противодействия угрозам налоговой безопасности, возникающим в соответствующих сферах регулирования, а подзаконные акты – конкретные управленческие способы борьбы с такими угрозами.
The subject. The article characterizes the role of Russian Constitution, federal laws and bylaws in ensuring tax security.
The purpose of the article is to identify legal norms that ensure the tax security of the state, and to confirm the hypothesis that such norms hat such norms are effective in systemic interaction.
The methodology. The author uses methods of system analysis of scientific papers devoted to the provision of various types of security. Formal logical and legal interpretation of Russian regulatory legal acts is used also.
The main results. Regulatory documents in the field of tax security can be classified into: the Constitution of the Russian Federation at the highest level; program documents (conventions, strategies, charters, concepts, programs, doctrines, standards, directives) as acts of the first level, the legislation of the Russian Federation and its constituent entities is at the second level; departmental regulatory legal acts are at the third level. The law on security should be an act of direct action that determines the content of the management activities of public authorities to ensure security by fixing its goals, principles, the most general forms and means of implementation. The basis of legal provision of tax security at the legislative level should be defined in the federal law on security as well as in the federal law "On Tax Authorities of the Russian Federation" (in intra-governmental relations context because tax authorities are the main subjects of tax administration) and in the Russian Tax Code (concerning relations between public administration bodies and private entities). Any draft legislative acts affecting issues of tax relations and economic management should be examined for compliance with national interests in the field of tax security and the effectiveness of minimizing threats. Each legislative act should take into account the implementation of the goals and principles of ensuring tax security (as well as other types of security) enshrined in the concept document. Such expertise is possible in the process of approving draft laws by the Russian Government as well as when registering relevant bylaws by the Russian Ministry of Justice
Conclusions. The Russian Constitution should consolidate a unified approach to the essence of security as a whole. Legislative acts (first of all, the laws on security, on tax authorities, the Tax Code of the Russian Federation) should provide for the main directions of countering threats to tax security arising in the relevant areas of regulation. By-laws and regulations are designed to fix specific managerial ways of dealing with such threats.
The authors declare that there are no conflicts of interest present.