Issue 2 (20) 2013

POPOV_TRISHINA ON THE PROBLEM OF APPLICATION OF NOTION “CONSCIENTIOUSNESS” when PROTECTION THE RIGHTS OF TAXPAYERS

ON THE PROBLEM OF APPLICATION OF NOTION “CONSCIENTIOUSNESS” when PROTECTION THE RIGHTS OF TAXPAYERS

V.V. POPOV

Saratov State Legal Academy
1, Volskaya st., Saratov, 410056
E-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

E.G. TRISHINA

Saratov State Legal Academy
1, Volskaya st., Saratov, 410056
E-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

In article the topical issues connected with harmony of measures, applied by tax authorities to taxpayers are considered at execution of a duty by them on payment of taxes and fees. In this regard the special attention is paid to the principle of integrity of execution by nalogoobyazanny subjects of the duties and to its contents.

The comparative and legal analysis of the jurisprudence connected with a question of integrity is carried out. This analysis concerns decisions of the Constitutional Court of the Russian Federation, Plenum of the Supreme Arbitration Court of the Russian Federation.

For an explanation of the term of integrity the concept of tax benefit in this connection the arbitration procedural legislation is studied also is investigated.

For explanation of a position of financial bodies concerning integrity acts of the Ministry of Finance of the Russian Federation are investigated.

It is noted that decisions of the Constitutional Court of the Russian Federation, passed on the specified perspective, are characterized by discrepancy as are more directed on protection of public interests of the state.


Keywords: taxpayers; paying taxes; conscientiousness; Ministry of Finances of the RF; judicial bodies; position; problem; protection of rights

 

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