Налоговое обязательство: признаки и понятие
Ключевые слова:
налог, налоговый платеж, налоговое обязательство, налоговое правоотношение, признаки обязательства, межотраслевой характер
Аннотация
Изучается налоговое обязательственное правоотношение, выделяются его важнейшие признаки. Рассматриваются признаки обязательства как межотраслевой категории и обосновывается соответствие налогового обязательства данным признакам. Далее изучаются имеющиеся в науке финансового права подходы к выделению специфических признаков налогового обязательства. На основе изученного материала формулируется подход автора к выделению специфических особенностей налогового обязательства. На основе выделенных признаков дается определение налогового обязательства, опосредующего отношения по уплате налоговых платежей.
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Литература
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Halfina R. O. General doctrine of legal relations. Moscow, 1974. P. 37, 93.
Karaseva M. V. Draft Tax Code of the Russian Federation and new phenomena in law // Economy and Law. 1997. No. 4.
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Petrazhitsky L. I. Theory of law and state in connection with the theory of morality. St. Petersburg, 1910. Vol. II.
Polishchuk I. S. Tax obligation in the Russian Federation : cand. legal sci. diss. abstr. Omsk, 2008.
Porokhov E. V. Tax liability law. Almaty : Scientifi c Research Institute of Finance, 2020. P. 40.
Porokhov E. V. Theory of tax obligations. Almaty, 2001.
Rozhkova M. A. Judicial act and dynamics of obligation. Moscow, 2003.
Rozhkova M. A. On the issue of obligations and the grounds for their occurrence // Bulletin of the Supreme Arbitration Court of the Russian Federation. 2001. No. 6.
Samsin I. L. On the issue of procedures for coordinating tax obligations // Current problems of Russian law. 2014. No. 3. P. 368–371.
Shaukenov A. T. Some problems of the theory and philosophy of tax law. Almaty, 2009.
Shcherbakova L. V. On the discussion about the obligatory concept of tax legal relations in modern national doctrine // Administrative and municipal law. 2011. No. 11. P. 43–53.
Titov A. S. Arrears : legal regulation of collection. Moscow, 2003.
Tsindeliani I. A. Tax obligation in the system of tax law in Russia // Financial law. 2005. No. 9. P. 17–21.
Vinnitsky D. V. Russian tax law : problems of theory and practice. St. Petersburg, 2003.
Vinnitsky D. V. Tax obligation and the system of tax liability law // Legislation. 2003. No. 7. P. 22–32.
Bespalova A. I. On the issue of the direct exercise by the state of the powers of the owner // Uch. zap. Kazakh. state un-ta. Alma-Ata, 1970. T. 10. Ser. Legal Vol. 10, part 1.
Bratko T. D. An alternative approach to the obligatory and gratuitous nature of taxes in the light of the Anglo-American legal doctrine // Tax expert. 2017. No. 11. P. 30–41.
Civil law : textbook / eds. Yu. K. Tolstoy, A.P.Sergeev. Moscow, 1996. Part 1.
Grigoriev A. S. Construction of the tax liability legal relationship and the problem of eliminating international double taxation // Russian legal journal. 2011. No. 5. P. 148–155.
Halfina R. O. General doctrine of legal relations. Moscow, 1974. P. 37, 93.
Karaseva M. V. Draft Tax Code of the Russian Federation and new phenomena in law // Economy and Law. 1997. No. 4.
Karaseva M. V. Financial legal relationship. Moscow, 2001.
Karaseva M. V. Financial legal relationship. Voronezh, 1997.
Khimicheva N. I. Subjects of Soviet budgetary law / ed. V. M. Manokhin. Saratov, 1979.
Khudyakov A. I., Brodsky G. M. Theory of taxation. Almaty, 2002.
Orlov M. Yu. Tax obligation. The right to exist in tax law // Problems of financial law in market conditions in the 21st century. Collection of materials of the International Scientifi c and Practical Conference. Moscow, 2005.
Petrazhitsky L. I. Theory of law and state in connection with the theory of morality. St. Petersburg, 1910. Vol. II.
Polishchuk I. S. Tax obligation in the Russian Federation : cand. legal sci. diss. abstr. Omsk, 2008.
Porokhov E. V. Tax liability law. Almaty : Scientifi c Research Institute of Finance, 2020. P. 40.
Porokhov E. V. Theory of tax obligations. Almaty, 2001.
Rozhkova M. A. Judicial act and dynamics of obligation. Moscow, 2003.
Rozhkova M. A. On the issue of obligations and the grounds for their occurrence // Bulletin of the Supreme Arbitration Court of the Russian Federation. 2001. No. 6.
Samsin I. L. On the issue of procedures for coordinating tax obligations // Current problems of Russian law. 2014. No. 3. P. 368–371.
Shaukenov A. T. Some problems of the theory and philosophy of tax law. Almaty, 2009.
Shcherbakova L. V. On the discussion about the obligatory concept of tax legal relations in modern national doctrine // Administrative and municipal law. 2011. No. 11. P. 43–53.
Titov A. S. Arrears : legal regulation of collection. Moscow, 2003.
Tsindeliani I. A. Tax obligation in the system of tax law in Russia // Financial law. 2005. No. 9. P. 17–21.
Vinnitsky D. V. Russian tax law : problems of theory and practice. St. Petersburg, 2003.
Vinnitsky D. V. Tax obligation and the system of tax liability law // Legislation. 2003. No. 7. P. 22–32.
Опубликован
2024-04-02
Раздел
Финансовое право. Налоговое право
