Perm University Herald. Juridical Sciences. 2016. Issue 3 (33)

Authors: Gogolev A.M., Perm Branch of the Financial University under the Government of the Russian Federation This email address is being protected from spambots. You need JavaScript enabled to view it.
ORCID: 0000-0002-5062-8117 ResearcherID: K-4502-2016 
«Scopus» & «Web of Science» article: --- 
Requisites: Gogolev A. M. Etapy stanovleniya teorii gosudarstvennogo administrirovaniya [The Stages of the Public Administration Theory Development]. Vestnik Permskogo universiteta. Juridicheskie nauki – Perm University Herald. Juridical Sciences. 2016. Issue 33. Pp. 251–257. (In Russ.). DOI: 10.17072/1995-4190-2016-33-251-257
DOI: 10.17072/1995-4190-2016-33-251-257
Annotation: Introduction: the article is devoted to complex scientific and practical study of the stages of the public administration theory development. The author draws attention to the fact that the study of both theoretical-legal and applied issues of state administration in the field of taxes and fees as well as the elaboration of proposals on improving the system of legal regulation in this sphere based on the study conducted appears to be a theoretically and practically important challenge. Purpose: to carry out a comprehensive study of the scientific category "state administration" with regard to the methodology of taxation, legal terminology and application of research results. Methods: empirical methods of comparison, description, interpretation, theoretical methods of formal and dialectical logic, specific scientific methods (juridical-dogmatic method and interpretation of legal norms) are used. Results: under administrative governance, it is proposed to understand the implementation of the state policy through the system of administrative agencies in which the responsibility for the implementation of the government decisions descends from the top to the bottom. According to the author, public administration is work of the state administration of all branches and levels of power (professional civil servants) aimed at the implementation of public policy. Conclusions: it appears that administrative law should perform a secondary function with respect to science of public administration, however this function is not passive. The task of administrative law is to express the basic provisions of science of public administration in the specific legal language in the form of binding norms. Thus, the legal form chosen can have a specifying value for the definition and organization of these provisions. In a sense, the ratio of these disciplines can be seen as a question of form and content.
Keywords: tax administration; public administration; taxation; tax law; administrative law
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References: Voronov A.M., Gogolev A. M. Gosudarstvennoe administrirovanie v oblasti nalogov i sborov: pravovoy aspekt [The State Administration in the Field of Taxes and Fees: Legal Aspect]. Vestnik Finansovogo universiteta – Bulletin of Financial University. 2013. Vol. 2. Pp. 65–73. (In Russ.).
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