LAW ENFORCEMENT AS A METHOD OF PROVISION FOR NATIONAL TAX SECURITY
https://doi.org/10.24147/2542-1514.2017.1(1).28-37
Abstract
УДК 342.5
The place of law enforcement in the system of provision for national tax security is analyzed in the article. The author analyzes scientific approaches to the concept of national security as a generic term to the tax security, highlights its elements and contents.
The author notes that the state, public and personal safety shouldn’t be opposed each other, but they should be considered as elements of a unified system of national security
Full and effective implementation of the rights and legitimate interests of citizens and their communities equally meets the needs of national security as the protection of the interests of the state as a whole.
The author is convinced that national security and tax security in particular are achievable only in conditions of genuine state sovereignty. The characteristics of the forms of tax sovereignty, as well as classification of threats to tax sovereignty and tax security, are given in the article.
The author's concepts of national security and tax security are given in the article as well as their tasks are defined. National tax security is defined by author as a level of development of public relations in the sphere of taxation, when the amount of collecting taxes corresponds to the number of planned tax revenues taking into account the need for full funding of all functions and tasks of the state and municipalities both in the current period and in the future.
The interests of the tax security, of course, must be taken into account in the enforcement process in tax relations. The author describes the mechanism of the interdependence of the national tax security and law enforcement in tax relations. The ignoring of threats to tax security by tax enforcers reduces the level of security and does not meet the objectives of the implementation of the law in a sovereign state.
About the Author
K. Maslov
Dostoevsky Omsk State University
Russian Federation
Russian Federation
PhD in Law, Associate Professor, Department of State and Municipal Law;
ResearcherID: M-6609-2016
SPIN-code: 5325-9716; AuthorID: 678481
References
1. Karaseva M.V. Financial relationship. Moscow, Norma Publ., 2001. 288 p. (In Russ.).
2. Zhuravleva O.O., Ismailova L.Yu. Problems of unification of approaches to tax administration. Finansovoe pravo = Financial Law, 2011, no. 10, pp. 23–26. (In Russ.).
3. Redkous V.M. Administrative-legal provision of national security in the States - participants of Common-wealth of Independent States, Doct. Diss. Thesis. Moscow, 2011. 47 p. (In Russ.).
4. Kortunov S.V. Conceptual fundamentals of national and international security. Moscow, HSE Publ., 2007. 307 p. (In Russ.).
5. Yurchenko M.V., Davydov A.V. The scientific-theoretical bases of a category National safety of Russia. Vestnik Buryatskogo gosudarstvennogo universiteta, 2011, no. 6, pp. 169–173. (In Russ.).
6. Litvinov E.P. Philosophical foundations of the concept of security. Prostranstvo i vremya = Space and Time, 2012, no. 1(7), pp. 66–73. (In Russ.).
7. Bashuk V.V. Interpretation of national security in the philosophical, legal and socio-cultural aspects. Teoriya i praktika obshchestvennogo razvitiya = Theory and Practice of Social Development, 2013, iss. 9, pp. 350–353. (In Russ.).
8. Ostroukhov B.A. International legal and fiscal issues of state sovereignty. Yuridicheskiy mir, 2009, no. 3, pp. 27–32. (In Russ.).
9. Khavanova I.A. Fiscal (Tax) Sovereignty and Its Scope in Integration Bodies. Zhurnal rossiiskogo prava = Jour-nal of Russian Law, 2013, no. 11, pp. 41–51. (In Russ.).
10. Solovyova N.A. (ed.). 101 the term tax law: the legislative and doctrinal interpretation. Moscow, Infotropic Media Publ., 2015. 452 p. (In Russ.).
11. Shakhmametiev A.A. International tax law. Moscow, 2014. 824 p. (In Russ.).
12. Krivykh I.A. Sources of the tax law of the Russian Federation: concept, classification problems, basic princi-ples of action, Cand. Diss. Yekaterinburg, 2009. 284 p. (In Russ.).
13. Demin A.V. The Principle of certainty in taxation. Moscow, Statut Publ., 2015. 368 p. (In Russ.).
14. Orlov M.Yu. Tax as a form of reasonable limit fiscal sovereignty of the state. Finansovoe pravo, 2006, no. 2, pp. 18–23. (In Russ.).
15. Pilipenko A.A. Economic and legal principles of formation of tax system. Finansovoe pravo, 2006, no. 10, pp. 21–31. (In Russ.).
16. Ovchinnikova N.O. Tax planning and tax control by law enforcement agencies: a Practical guide. Moscow, Dashkov & Co Publ., 2008. 284 p. (In Russ.).
17. Kazannik A.I., Kostyukov A.N. (eds.). Constitutional law: University course, in 2 volumes. Vol. 2. Moscow, Prospekt Publ., 2016. 528 p. (In Russ.).
18. Kucherov I.I. Theory of taxes and duties (legal aspects). Moscow, 2009. 473 p. (In Russ.).
19. Gaudemet P.M. Financial law. Moscow, 1978. 428 p. (In Russ.).
20. Pokachalova E.V., Belova T.A. "Tax Amnesty" in the system of financial and legal concepts and institutions. Nalogi, 2015, no. 2, pp. 28–31. (In Russ.).
21. Pogorletskiy A.I. Principles of international taxation and international tax planning. St. Petersburg, 2005. 388 p. (In Russ.).
22. Ovsyannikov S.V. Constitutional and legal basis of tax relations, Cand. Diss. Thesis. St. Petersburg, 2001. 41 p. (In Russ.).
23. Kudryashova E.V. Jurisdiction (sovereignty) of States and tax the immune system in indirect taxation. Finansovoe pravo, 2005, no. 10, pp. 35–43. (In Russ.).
24. Boldirev O.Yu. Issues of globalization and security of economical sovereignty of the state. Konstitutsionnoe i munitsipalnoe pravo, 2014, no. 5, pp. 71–75. (In Russ.).
25. Egorov S.N. Axiomatic foundations of the theory of law. St. Petersburg, Leksikon Publ., 2001. 272 p. (In Russ.).
26. Khimicheva N.I. (ed.). Financial law. Moscow, Infra-M Publ., 2012. 749 p. (In Russ.).
27. Montesquieu Ch. On the spirit of laws, in: Selected works, in 2 volumes. Vol. 1. Moscow, Gospolitizdat Publ., 1955. 800 p. (In Russ.).
28. Bastiat F. Robbery by law. Chelyabinsk, Sotsium Publ., 2006. 264 p. (In Russ.).
29. Kucherov I.I., Kikin A.I. Measures of the tax procedural coercion. Moscow, Yurisprudentsiya Publ., 2011. 124 p. (In Russ.).
30. Stepashin S.V. The safety of man and society (political and legal). St. Petersburg, 1994. 240 p. (In Russ.).
31. Polikarpov V.S. Philosophy of security. St. Petersburg, Rostov-on-Don, Taganrog, 2001. 168 p. (In Russ.).
32. Mikhalkin N.V. The security of the Russian Federation. Issues of theory and practice. Moscow, 1993. 114 p. (In Russ.).
33. Rybalkin N.N. The philosophy of security. Moscow, MPSU Publ., 2006. 296 p. (In Russ.).
34. Timokhin P.P. Formation of the concept of Russia's security. Bezopasnost’, 1993, no. 6, pp. 30–56. (In Russ.).
35. Tropin S.A. Economic security of Russia. Zakonodatelstvo i ekonomika, 2004, no. 5, pp. 31–35. (In Russ.).
36. Belov P.G. Systematic way of ensuring the national security of Russia. Bezopasnost’, 1994, no. 6, pp. 88–94. (In Russ.).
37. Rozhdestvenskiy Yu.V. Safety of Russia and the literature (abstracts of judgment). Bezopasnost’, 1995, no. 3, pp. 83–88. (In Russ.).
38. Mayorov V.I. Administrative-legal problems of management of safety of traffic, Doct. Diss. Thesis. Yekate-rinburg, 1997. 30 p. (In Russ.).
39. Syusyukin A.V. Administrative-legal regulation of economic security, Cand. Diss. Thesis. Rostov-on-Don, 2004. 25 p. (In Russ.).
40. Guskov Yu.V., Reznik E.P. Security: the problem of understanding the nature. Naukovedenie, 2013, no. 5. Available at: http://naukovedenie.ru/PDF/23evn513.pdf (date of access 01.11.2016). (In Russ.).
41. Starilov Yu.N. The course of General administrative law, in 3 volumes. Vol. I: History. Science. Object. Norm. Subjects. Moscow, Norma Publ., 2002. 728 p. (In Russ.).
42. Alekseev S.S. Social value of law in Soviet society. Moscow, Yuridicheskaya literatura Publ., 1971. 224 p. (In Russ.).
43. Dementiev I.V. Tax enforcement as a form of realization of the tax law. Finansovoe pravo, 2013, no. 6, pp. 21–24. (In Russ.).
44. Kudryavtsev V.N. Right and behavior. Moscow, Yuridicheskaya literatura Publ., 1988. 280 p. (In Russ.).
Review
For citations:
Maslov K. LAW ENFORCEMENT AS A METHOD OF PROVISION FOR NATIONAL TAX SECURITY. Law Enforcement Review. 2017;1(1):28-37. https://doi.org/10.24147/2542-1514.2017.1(1).28-37
Views:
1154
Email this article 