scholarly journals Subjective good faith in tax law

2020 ◽  
pp. 1-8
Author(s):  
Igor Valerevich Kharitonov
Keyword(s):  
Law Enforcement ◽  
Good Faith ◽  
Tax Law ◽  
Tax Administration ◽  
Legal Science ◽  
Private And Public ◽  
The Subject

The subject of this research is manifestation in tax law of the category of “good faith” in a subjective sense. The author reveals what it exactly means within legal science, as well as examines the aspects that must be considered when applicable to resolution of tax disputes. The article also addresses the key criteria, according to which private and public parties of tax relations can be deemed not in good faith in the subjective sense of this category. The main conclusions of the conducted study consist in the fact that good faith in the subjective sense within law enforcement represents an efficient, but simultaneously poorly researched means of counteracting abuse that emerges in the sphere of tax law. It should be applied not only towards private parties of tax legal relations, but also towards the tax administration. At the same time, this category is practically not researched within the science of tax law, which substantially impacts the efficiency and justification of its implementation by the courts in resolution of tax disputes.

The grounds and conditions of securing a claim in administrative proceedings

2021 ◽  
Vol 12 (2) ◽  
Author(s):  
Yara Olena ◽  
◽  
Kravchuk O.V. ◽  
Keyword(s):  
Law Enforcement ◽  
Subject Matter ◽  
Direct Connection ◽  
Individual Rights ◽  
Administrative Procedure ◽  
Judicial Practice ◽  
Legal Provisions ◽  
Legal Science ◽  
The Subject ◽  
Administrative Proceedings

The article examines the grounds and conditions of securing a claim in administrative proceedings. By analyzing the legal provisions, law enforcement (judicial) practice in connection with the acquisitions of legal science, the grounds and conditions of securing a claim in administrative proceedings are highlighted. Attention is focused on problematic issues that arise when courts check the grounds for securing a claim and compliance with the terms of securing a claim. In particular, attention is drawn to the fact that securing an administrative claim on the grounds of obvious signs of illegality of the decision, action or inaction of the subject of power is virtually inapplicable due to reservations about the inadmissibility of resolving the dispute on the merits. It is concluded that an administrative lawsuit can be secured if there is at least one of the grounds specified in part one of Article 150 of the Code of Administrative Procedure of Ukraine and compliance with the conditions of proportionality, adequacy of measures to ensure administrative lawsuit, direct connection with the subject matter and legal the defendant's conduct in the dispute. Emphasis is placed on the fact that the freedom of discretion (discretion) of the court in the application of measures to ensure an administrative claim is unconditional, but not unlimited and controlled by the requirement to properly justify the relevant procedural action. Keywords: administrative court, administrative claim, administrative proceedings, securing the claim, principles of administrative proceedings, protection of individual rights and freedoms, grounds for securing the claim, conditions for securing the claim

scholarly journals Certainty and Uncertainty in Tax Law: Do Opposites Attract?

Laws ◽  
2020 ◽  
Vol 9 (4) ◽  
pp. 30
Author(s):  
Alexander V. Demin
Keyword(s):  
Law Enforcement ◽  
Everyday Life ◽  
International Organizations ◽  
Good Faith ◽  
The Other ◽  
Tax Law ◽  
General Requirement ◽  
Law Enforcement Agencies ◽  
The One ◽  
Effective Channel

The principle of certainty of taxation is the dimension of a general requirement of certainty in the legal system. The purpose of this article is to argue the thesis that uncertainty in tax law is not always an absolute evil, sometimes it acts as a means of the most optimal (and in some cases the only possible) settlement of relations in the field of taxes. On the contrary, uncertainty and fragmentation in tax law are colossal problems subject to overcome by the efforts of scientists, legislators, judges, and practicing lawyers. Uncertainty in tax law is manifested in two ways: on the one hand, negatively—as a defect (omission) of the legislator and, on the other hand, positively—as a set of specific legal means and technologies that are purposefully used in lawmaking and law enforcement. In this context, relatively determined legal tools are an effective channel for transition from uncertainty to certainty in the field of taxation. A tendency towards increased use of relatively determined legal tools in lawmaking processes (for example, principles, evaluative concepts, judicial doctrines, standards of good faith and reasonableness, discretion, open-ended lists, recommendations, framework laws, silence of the law, presumptive taxation, analogy, etc.), and involving various actors (courts, law enforcement agencies and officials, international organizations, citizens, organizations and their associations) allow making tax laws more dynamic flexible, and adequate to changing realities of everyday life.

scholarly journals KENDALA PENEGAKAN HUKUM TINDAK PIDANA KORPORASI DALAM BIDANG PERPAJAKAAN DI INDONESIA

2021 ◽  
Vol 10 (2) ◽  
pp. 116-137
Author(s):  
Dr.Bambang Ali Kusumo,S.H,Mhum.
Keyword(s):  
Law Enforcement ◽  
Secondary Data ◽  
Legal Culture ◽  
Tax Law ◽  
Applicable Law ◽  
Individual Person ◽  
Procedural Law ◽  
Legal Structures ◽  
Data Source ◽  
The Subject

The subject of Tax Law is an individual (person) and a Legal Entity or Corporation. In the enforcement of tax law, there are often deviations from the Tax Law, both committed by individuals and corporations. Efforts to resolve these irregularities for person actors are easier to resolve in accordance with applicable law, but for corporate actors there are many obstacles. What is this obstacle, is revealed through research. The research was carried out with the type of juridical nomative research, the nature of the research was descriptive. The dominant data source is secondary data, which includes primary legal materials, secondary legal materials and tertiary legal materials. The results of the study indicate that the obstacles that arise in law enforcement against corporations are caused by weaknesses in legal substance, weaknesses in legal structures, weaknesses in legal culture and weaknesses in procedural law.  

scholarly journals On the question of the signs of administrative Discretion

2021 ◽  
Vol 3 ◽  
pp. 48-51
Author(s):  
Y.V. Onosov ◽  
Keyword(s):  
Law Enforcement ◽  
Administrative Law ◽  
Additional Research ◽  
Administrative Discretion ◽  
Internal Process ◽  
Judicial Control ◽  
Legal Science ◽  
Optimal Law Enforcement ◽  
The Subject ◽  
State Coercion

In legal science, the issue of judicial enforcement discretion seems to be the most studied, at the same time, the study of administrative law enforcement discretion does not cease to be relevant in view of its special specifics. The article attempts to highlight and analyze the essential characteristics of administrative discretion. According to the author, it is necessary to highlight and scientifically analyze a number of essential characteristics of administrative discretion: administrative discretion is a process of activities to select an optimal law enforcement decision by a subject of law, as well as the result of this activity; the presence in the legislation of legal mechanisms for limiting administrative discretion; implementation of administrative discretion in the application of measures of state coercion; administrative discretion is the best option for the balance between legality and expediency; the presence of freedom in the activities of the law enforcement body; the intellectual-volitional internal process of the subject of law applying. On the basis of the above, it is concluded that additional research is needed on the effectiveness of judicial control over the administrative discretion of state bodies

scholarly journals PENGARUH PENGAMPUNAN PAJAK DAN KEMUDAHAN ADMINISTRASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA JAKARTA PENJARINGAN

2019 ◽  
Vol 1 (2) ◽  
pp. 218-234
Author(s):  
M. Anjar Nurul Hayat ◽  
Rudi Kristanto
Keyword(s):  
Law Enforcement ◽  
Strong Influence ◽  
Coefficient Of Determination ◽  
Tax Law ◽  
Tax Administration ◽  
Administration System ◽  
Tax Rate ◽  
Tax Amnesty ◽  
System Service

The purpose of this study is to determine the implementation of tax pardons conducted by KPP Pratama Jakarta Penjaringan, ease of tax administration and changes in taxpayer compliance increase. The conclusion of research, that the implementation of tax amnesty and the ease of tax administration conducted by KPP Penjaringan in the period 2015-2017 have a strong influence on taxpayer compliance. The coefficient of determination (adjusted R2) shows the variable of Tax Amnesty (X1) and Ease of Tax Administration (X2) can explain or explain Personal Taxpayer Compliance KPP Pratama Jakarta Penjaringan (Y) of 28%. KPP is advised to improve tax administration system, service to Taxpayer, tax law enforcement and tax rate and intensive socialization to taxpayer about good tax administration knowledge.

scholarly journals Improvement of tax administration based on the requirements to marking of goods

2020 ◽  
pp. 61-75
Author(s):  
Elena Vladimirovna Borovikova
Keyword(s):  
Law Enforcement ◽  
Tax Administration ◽  
State Agencies ◽  
Commodity Flow ◽  
The Subject ◽  
The Law ◽  
Oversight System

The subject of this research is one of the most relevant vectors in the work of tax and other competent authorities – implementation of the procedure of digital marking of goods and creation of the unified verification base for the released products. The object of this research is the oversight system, in which the monitoring functions of commodity flow are divided between the competent authorities that also control the discharge of fiscal obligations and usage of cash trade mechanisms. Based on the acquired results, the author formulates the tasks solved in implementation of the marking of goods technology; structures the model of system interaction of the authorized state agencies on the questions of monitoring goods turnover; determines the role of fiscal control authorities in the new mechanism of administering sales relations; establishes the theoretical-methodological content of the effectiveness of digital marking of goods. Analysis is conducted on the law enforcement practice of administrative infractions with regards to mandatory requirements of the marking of goods. The author proposes the directions for the development of technologies for monitoring goods turnover and discharge of fiscal obligations by the counterparty. These recommendations along with the obtained results define the novelty of this research, substantiated by a relatively small experience in the area of marking technologies within the system of tax and operational administration of product turnover.

scholarly journals Some aspects of efficiency of authority of the executive branch of government

2020 ◽  
pp. 1-10
Author(s):  
Anton Olegovich Ermakov
Keyword(s):  
Law Enforcement ◽  
Social Impact ◽  
Executive Branch ◽  
Administrative Law ◽  
Social Aspect ◽  
Legal Norms ◽  
Private And Public ◽  
The Subject ◽  
Theory Of Law ◽  
Legal Entities

The subject of this research is the efficiency of authority of the executive branch of government. The author reviews the approaches used in the general theory of law and administrative law towards definition of efficiency, making emphasis on the social aspect of efficiency of legal norms. Leaning on the considered doctrines, the author includes into the structure of efficiency of authority the socially substantiated goal of their realization, which in his opinion consists in ensuring enforcement of right and responsibilities of the citizens and legal entities (the subject of administrative law without authority). Based on the provisions of legislative acts and law enforcement practice, the article examines the organizing principle of authority that allows accomplishing the purpose of authority, determines its possible manifestations, as well as the conditions under which such principle can be implemented. The following conclusions were made: 1) the foundation for determining the efficiency of authority of the executive branch of government consists in their social impact, which is reflected in the level of implementation of the rights and responsibilities by the subjects of administrative law without authority; 2) since the efficiency represents feature of the system, it must be applicable to not to a separate measure of authoritative influence, but their ordered entirety, aimed at ensuring specific rights and responsibilities of the subjects of administrative law without authority; 3) the combination of lawmaking and law enforcement authorities, which in the conditions of their normative consolidation through assistance in exercising rights and responsibilities of private and legal entities, allows aligning private and public interests in various spheres of state administration.  

scholarly journals Establishment of the principle of good faith in national civil law: historical, doctrinal and law enforcement aspects

2020 ◽  
pp. 15-27
Author(s):  
Oxana Vladislavovna Cherkasova
Keyword(s):  
Law Enforcement ◽  
Social Norms ◽  
Civil Law ◽  
Scientific Field ◽  
Good Faith ◽  
Present Stage ◽  
The Subject ◽  
Historical Periods

The object of this research is establishment of the principle of good faith at different historical periods in the context of formation of various approaches in the doctrine and practice of civil law. Due to the absence of unanimity of opinions regarding the formation of moral-ethical categories within the national civil law, this scientific field is considered problematic and interesting for examination. The subject of this research is the historical, ideological and practical prerequisites that influenced the formation of concept of the principle of good faith in the national civil law. The scientific novelty consists in the proposed by the author principle of good faith in the historical, doctrinal and practical aspects, which leads to suggestion of future course of development of the principle of good faith in the national civil law by means of improving the current civil legislation. The conclusion is drawn that at the present stage the principle of good faith, despite the universality and crosscutting nature, initially forethought by the concept of development of civil legislation, should be concretized in the various civil legal relations, taking into account their peculiarities and specifics. Such type of circumstantiation of the general provisions of law would increase the possibility for introduction of corresponding amendments into the principle of good faith on the level of social norms.

scholarly journals Discharge of obligation by an insolvent taxpayer on recovery of the amount of value-added tax in the context of ensuring public financial and economic interests

2021 ◽  
pp. 40-50
Author(s):  
Nadezda Nikolaevna Kiryanova
Keyword(s):  
Law Enforcement ◽  
Value Added ◽  
Tax Law ◽  
Value Added Tax ◽  
Economic Interests ◽  
Established Procedure ◽  
Bankruptcy Procedure ◽  
The Subject

This article considers the problem of recovery of the amount of value-added tax by insolvent taxpayers in the context of ensuring public financial and economic interests. Analysis is conducted on the problem of whether taxpayers have obligation to recover the amount of value-added tax in terms of selling property during bankruptcy procedure, taking into account the established law enforcement practice and theoretical views on the topic. The subject of this research is the norms of tax law that regulate the obligation of insolvent taxpayers in recovery of the amount of value-added tax in terms of selling property during bankruptcy procedure. Such obligation of insolvent taxpayers is viewed with consideration of the need to ensure financial and economic interests of creditors of the debtor and public financial and economic interests. The author determines and substantiates the need for comparing fiscal interests with the financial and economic interests of creditors of the debtor, as well as public financial and economic interests in the context of implementation of norms of tax law to the discharge of tax obligations by insolvent taxpayers. It is established that the obligation of insolvent taxpayers to recover the amount of value-added tax significantly affects the financial and economic interests of creditors of the debtor. Based on the acquired results, the author offers to develop the position on the legislative level, according to which the obligation on recovery of the amount of value-added tax does not apply to taxpayers who are declared bankrupt in accordance with the established procedure, or the priority of payment of this tax can be lowered in case of objections of the interested parties.

REVISITING THE COUNTER EXTREMISM AND SPREAD OF THE IDEOLOGY OF THE CRIMINAL UNDERWORLD IN JUVENILE CORRECTIONAL FACILITIES

2020 ◽  
pp. 88-92
Author(s):  
Максим Александрович Яворский ◽  
Екатерина Васильевна Гусева
Keyword(s):  
Law Enforcement ◽  
Pedagogical Knowledge ◽  
Correctional Facilities ◽  
Correctional Institutions ◽  
Legal Science ◽  
Wide Range ◽  
The Subject ◽  
Juvenile Correctional Facilities

Материал посвящен теме, которая в настоящее время мало изучена и требует дальнейших исследований - проблеме противодействия экстремизации мест лишения свободы. В статье актуализируются вопросы организационного противодействия распространению экстремизма и идеологии преступного мира в исправительных учреждениях России, в частности, в воспитательных колониях для несовершеннолетних правонарушителей. Рассмотрены некоторые социальные и личностные детерминанты, а также причины индокринации, связанные с особенностями развития процессов радикализации осужденных в пенитенциарных учреждениях для несовершеннолетних. Авторами предложен ряд организационных и психолого-педагогических мер, направленных на совершенствование этого направления деятельности в современных условиях. Сформулированы антиэкстремистские нормотворческие инициативы и предложения в административно-деликтное законодательство России, а также в приказ ФСИН России, утверждающий перечень должностных лиц учреждений и органов УИС России, уполномоченных составлять протоколы об административных правонарушениях. Реализация предложенных новелл, по мнению авторов работы, может способствовать профилактике проявлений экстремизма и предупреждению распространения криминальной идеологии в воспитательных колониях. Работа носит междисциплинарный характер, поскольку исследует проблему как с юридической, так и с психолого-педагогической точки зрения. Рассматриваемая тема будет интересна широкому кругу специалистов в сфере правоохранительной деятельности, преподавателям цикла дисциплин антиэкстремистского характера, практическим работникам территориальных органов отечественной пенитенциарной системы. The material is devoted to the topic that is currently poorly studied and requires further research - the problem of countering the extremism in the places of liberty deprivation. The article actualizes the issues of organizational counteraction to the spread of extremism and the ideology of the criminal underworld in correctional institutions of Russia, and, in particular, in reformatories. Some social and personality determinants are examined, as well as the causes of indoctrination, related to the peculiarities of the development of the processes of the radicalization of convicts in prisons for minors. The authors proposed a number of organizational and psychological-pedagogical measures aimed at improving this area of activity in modern conditions. Anti-extremist legislative initiatives and proposals are formulated in the administrative-tort legislation of Russia, as well as in the order of the Federal Penitentiary Service of Russia, approving the list of officials of institutions and bodies of the FPS of Russia authorized to draw up protocols about administrative offenses. The implementation of the proposed innovations, according to the authors of the work, can help prevent the manifestations of extremism and prevent the spread of criminal ideology in educational colonies. The work is interdisciplinary in nature, since it presents a view of the problem, both from the standpoint of legal science and psychological and pedagogical knowledge. The subject under discussion will be of interest to a wide range of specialists in the field of law enforcement, to teachers of disciplines of an anti-extremist nature, useful to practitioners of the territorial bodies of the home penitentiary system.

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