Модель реформирования административной ответственности (на примере административной ответственности за нарушение налогового законодательства)
Ключевые слова:
обязательные требования, государственный контроль, административная ответственность, налоговое администрирование, цифровизация, регуляторная гильотина, риск-ориентированный подход, налоговые риски, либерализация, административная реформа
Аннотация
Полная унификация, системность и комплексность в правовом регулировании обязательных требований, государственного контроля и административной ответственности являются необходимыми условиями успеха проводимых реформ. Связующей основой такого подхода к реформированию должен являться риск-ориентированный подход с градацией как требований по степени определенности и по рискам их несоблюдения, так и рисков по степени их вреда регулируемым и охраняемым общественным отношениям. При этом уголовная ответственность должна устанавливаться в исключительных случаях, а административная ответственность не должна носить репрессивный характер, что предполагает ее применение только в тех случаях, когда цели превенции нарушений не достижимы другими способами. Стимулирование должно превалировать над принуждением. Заслуживает критической оценки как отраслевой дуализм в правовом регулировании, так и процессуальная декодификация административной ответственности как тенденции, разрушающие единство института и нарушающие принципы административной ответственности.
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Литература
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2. Alpatov P. S. 2019. The evidentiary signifi cance of information from the ‘Nalog-3’ Automated Information System // Nalogoved 10: 23-31 (In Russian)
3. Brocker L. 2018. The inquisitional principle in administrative law (administrative procedure and administrative proceedings) // Ezhegodnik publitschnogo prawa – 2018: Prinzipy adminictratiwnych prozedur i adminictratiwnogo cudoproiswodctwa. Moscow, Infotropic media Publ. (In Russian)
4. Civil Law: a textbook in 4 volumes. Edited by Sukhanov E. A. Volume 1. General Part. 2019. Moscow, Statut Publ.: 518-546 (In Russian)
5. Zaripov V. M. 2020. Areas for improving legislation concerning liability for tax crimes // Nalogoved 2: 18 (In Russian)
6. Karpets I. I. 1973. Punishment. Social, legal and criminological problems. Moscow, Iuridicheskaia literature Publ.: 88-101 (In Russian)
7. Kaufman M. A. 2020. On the uncertainty of the category of "public danger" and on the danger of such uncertainty // Effektivnost' ugolovno-pravovogo, kriminologicheskogo i ugolovno- ispolnitel'nogo protivodeistviia prestupnosti: materialy XII Rossiiskogo kongressa ugolovnogo prava, sostoiavshegosia 28–29 maia 2020 g. (zaochno). Moscow, Iurlitinform Publ.: 89-93 (In Russian)
8. Klimov A. S. 2020. Public danger as a sign that "impedes" the effectiveness of criminal law at the modern stage of state development // Effektivnost' ugolovno-pravovogo, kriminologicheskogo i ugolovno- ispolnitel'nogo protivodeistviia prestupnosti: materialy XII Rossiiskogo kongressa ugolovnogo prava, sostoiavshegosia 28–29 maia 2020 g. (zaochno). Moscow, Iurlitinform Publ.: 114 (In Russian)
9. Koziol H. 2012. Basic Questions of Tort Law from a Germanic Perspective. Vienna, Jan Sramek Verlag KG, 2012.
10. Kuzmin I. A. 2017. The specifi cs of public law liability // Lex Russica 6 (In Russian)
11. Lomakina V. F. 1980. Theoretical issues of differentiating administrative offences and related crimes: a dissertation for the degree of a PhD in law. Moscow: 6, 8, 164 (In Russian)
12. Lopashenko D. V. 2018. The relationship of the private and the public in criminal law: a dissertation for the degree of a PhD in law. Moscow: 78 (In Russian)
13. Lunev A. E. 1961. Administrative liability for offences. Moscow, Gosudarstvennoe izdatel'stvo Iuridicheskoi literatury Publ.: 8–9 (In Russian)
14. Nazarenko G. V. 2011. Specifi c features of criminal law policy and its statutory regulation // Srednerusskii vestnik obshchestvennykh nauk 1: 116-120 (In Russian)
15. Tax Law: a study aid. Edited by Pepeliaev S. G. 2000. Moscow, ID FBK PRESS Publ.: 453-454 (In Russian)
16. Ovcharova E. V. 2019. Administrative enforcement for a violation of tax legislation in the Russian Federation: substantive law and procedural law research: A monograph. Moscow, Zertsalo Publ.:124-148 (In Russian)
17. Ovcharova E. V. 2016. The need for the adoption of and the concept of the new Code of Administrative Offences of the Russian Federation // Zakonodatelstvo 10: 30-31 (In Russian)
18. Ovcharova E. V., Osipova Yu. A. 2010. An insuffi ciency of net assets as a ground for liquidation? Zakonodatelstvo 6: 11-17 (In Russian)
19. The grounds of a criminal law prohibition: criminalisation and decriminalisation. 1982. Editors-in-chief: Kudryavtsev V. N. and Yakovlev A. M. Moscow, Izdatel'stvo «NAUKA» Publ.: 177-188 (In Russian)
20. Sitnikova A. I. 2020. Comments on the articles of chapter 22 of the Criminal Code of the Russian Federation as an instrument of combating crime in the fi eld of the economy // Effektivnost' ugolovno-pravovogo, kriminologicheskogo i ugolovno- ispolnitel'nogo protivodeistviia prestupnosti: materialy XII Rossiiskogo kongressa ugolovnogo prava, sostoiavshegosia 28–29 maia 2020 g. (zaochno). Moscow, Iurlitinform Publ.: 251 (In Russian)
21. Solovey Yu. P. 2018. Principles of the exercise of discretionary powers by the public administration // Adminictratiwnoe prawo i prozecc 7: 5–15 (In Russian)
22. Starilov Yu. N. 2018. Lawfulness as a principle of administrative procedures and administrative proceedings: development and the giving of a specifi c legal defi nition in sector-based legislation on the basis of a general theory of lawfulness // Ezhegodnik publitschnogo prawa – 2018: Prinzipy adminictratiwnych prozedur i adminictratiwnogo cudoproiswodctwa. Moscow, Infotropic media Publ.: 37-61 (In Russian)
23. Schreier A. 2018. Principles of administrative proceedings alongside the inquisitional principle // Ezhegodnik publitschnogo prawa – 2018: Prinzipy adminictratiwnych prozedur i adminictratiwnogo cudoproiswodctwa. Moscow, Infotropic media Publ.: 93-107 (In Russian)
24. Yagelnitskiy A. A. 2019. On the trends of court practice for cases concerning losses // Zakon 3: 47-55 (In Russian)
2. Alpatov P. S. 2019. The evidentiary signifi cance of information from the ‘Nalog-3’ Automated Information System // Nalogoved 10: 23-31 (In Russian)
3. Brocker L. 2018. The inquisitional principle in administrative law (administrative procedure and administrative proceedings) // Ezhegodnik publitschnogo prawa – 2018: Prinzipy adminictratiwnych prozedur i adminictratiwnogo cudoproiswodctwa. Moscow, Infotropic media Publ. (In Russian)
4. Civil Law: a textbook in 4 volumes. Edited by Sukhanov E. A. Volume 1. General Part. 2019. Moscow, Statut Publ.: 518-546 (In Russian)
5. Zaripov V. M. 2020. Areas for improving legislation concerning liability for tax crimes // Nalogoved 2: 18 (In Russian)
6. Karpets I. I. 1973. Punishment. Social, legal and criminological problems. Moscow, Iuridicheskaia literature Publ.: 88-101 (In Russian)
7. Kaufman M. A. 2020. On the uncertainty of the category of "public danger" and on the danger of such uncertainty // Effektivnost' ugolovno-pravovogo, kriminologicheskogo i ugolovno- ispolnitel'nogo protivodeistviia prestupnosti: materialy XII Rossiiskogo kongressa ugolovnogo prava, sostoiavshegosia 28–29 maia 2020 g. (zaochno). Moscow, Iurlitinform Publ.: 89-93 (In Russian)
8. Klimov A. S. 2020. Public danger as a sign that "impedes" the effectiveness of criminal law at the modern stage of state development // Effektivnost' ugolovno-pravovogo, kriminologicheskogo i ugolovno- ispolnitel'nogo protivodeistviia prestupnosti: materialy XII Rossiiskogo kongressa ugolovnogo prava, sostoiavshegosia 28–29 maia 2020 g. (zaochno). Moscow, Iurlitinform Publ.: 114 (In Russian)
9. Koziol H. 2012. Basic Questions of Tort Law from a Germanic Perspective. Vienna, Jan Sramek Verlag KG, 2012.
10. Kuzmin I. A. 2017. The specifi cs of public law liability // Lex Russica 6 (In Russian)
11. Lomakina V. F. 1980. Theoretical issues of differentiating administrative offences and related crimes: a dissertation for the degree of a PhD in law. Moscow: 6, 8, 164 (In Russian)
12. Lopashenko D. V. 2018. The relationship of the private and the public in criminal law: a dissertation for the degree of a PhD in law. Moscow: 78 (In Russian)
13. Lunev A. E. 1961. Administrative liability for offences. Moscow, Gosudarstvennoe izdatel'stvo Iuridicheskoi literatury Publ.: 8–9 (In Russian)
14. Nazarenko G. V. 2011. Specifi c features of criminal law policy and its statutory regulation // Srednerusskii vestnik obshchestvennykh nauk 1: 116-120 (In Russian)
15. Tax Law: a study aid. Edited by Pepeliaev S. G. 2000. Moscow, ID FBK PRESS Publ.: 453-454 (In Russian)
16. Ovcharova E. V. 2019. Administrative enforcement for a violation of tax legislation in the Russian Federation: substantive law and procedural law research: A monograph. Moscow, Zertsalo Publ.:124-148 (In Russian)
17. Ovcharova E. V. 2016. The need for the adoption of and the concept of the new Code of Administrative Offences of the Russian Federation // Zakonodatelstvo 10: 30-31 (In Russian)
18. Ovcharova E. V., Osipova Yu. A. 2010. An insuffi ciency of net assets as a ground for liquidation? Zakonodatelstvo 6: 11-17 (In Russian)
19. The grounds of a criminal law prohibition: criminalisation and decriminalisation. 1982. Editors-in-chief: Kudryavtsev V. N. and Yakovlev A. M. Moscow, Izdatel'stvo «NAUKA» Publ.: 177-188 (In Russian)
20. Sitnikova A. I. 2020. Comments on the articles of chapter 22 of the Criminal Code of the Russian Federation as an instrument of combating crime in the fi eld of the economy // Effektivnost' ugolovno-pravovogo, kriminologicheskogo i ugolovno- ispolnitel'nogo protivodeistviia prestupnosti: materialy XII Rossiiskogo kongressa ugolovnogo prava, sostoiavshegosia 28–29 maia 2020 g. (zaochno). Moscow, Iurlitinform Publ.: 251 (In Russian)
21. Solovey Yu. P. 2018. Principles of the exercise of discretionary powers by the public administration // Adminictratiwnoe prawo i prozecc 7: 5–15 (In Russian)
22. Starilov Yu. N. 2018. Lawfulness as a principle of administrative procedures and administrative proceedings: development and the giving of a specifi c legal defi nition in sector-based legislation on the basis of a general theory of lawfulness // Ezhegodnik publitschnogo prawa – 2018: Prinzipy adminictratiwnych prozedur i adminictratiwnogo cudoproiswodctwa. Moscow, Infotropic media Publ.: 37-61 (In Russian)
23. Schreier A. 2018. Principles of administrative proceedings alongside the inquisitional principle // Ezhegodnik publitschnogo prawa – 2018: Prinzipy adminictratiwnych prozedur i adminictratiwnogo cudoproiswodctwa. Moscow, Infotropic media Publ.: 93-107 (In Russian)
24. Yagelnitskiy A. A. 2019. On the trends of court practice for cases concerning losses // Zakon 3: 47-55 (In Russian)
