Civil-legal institutions in tax law enforcement.
https://doi.org/10.24147/2542-1514.2017.1(3).42-49
Abstract
The subject. The enforcement of civil-legal institutions, such as liability for damage and unjust
enrichment in tax disputes.
The purpose of the paper is to identify how the civil-legal institutions may help in interpretation
and enforcement of tax legal rules.
The methodology. The methods of analysis and synthesis are used. The focus of the scientific
analysis concerns the decisions of the Constitutional Court of the Russian Federation,
the Supreme Court of the Russian Federation and the courts of general jurisdiction.
Results and scope of application. Damage (harm) caused to the state by tax arrears is fundamentally
different from the harm (damage) caused to the civil order, responsibility for
which is provided by Art. 1064 of the Russian Civil Code. Concerning the damages to state
by tax arrears, these arrears don’t affect the initial assets of the state and couldn’t be reimbursed
using to the civil order (Art. 1064 of the Russian Civil Code).
Concerning property deduction on personal income tax, it can't be equaled to tax (arrears)
by using the legal fiction. Because the underestimation of the tax base for personal income
tax leads to property losses of the budget, this situation is subject to the application of civil
law institutions.
Conclusions. Today the law enforcement practice creates a situation of substitution of legality
by expediency. The essence of this situation is that, if it is not possible to solve a situation
by using tax legal rules, the situations is solved by civil law, although the application
of the civil law to these situations is not possible on the merits.
About the Author
M. Karaseva (Sentsova)
Voronezh State University
Russian Federation
Russian Federation
Doctor of Law, Professor, Honored worker of higher school of Russia, Head of the Department of Financial Law
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For citations:
Karaseva (Sentsova) M. Civil-legal institutions in tax law enforcement. Law Enforcement Review. 2017;1(3):42-49. https://doi.org/10.24147/2542-1514.2017.1(3).42-49
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