PRIVATE PROPERTY RIGHTS AND UNTRAMELLED BUSINESS IMPLEMENTATION PROTECTION IN TAXATION

Abstract

The article deals with the current economic problem of an institutional nature, related to the undisputed recovery of disputed amounts of taxes, fines and tax penalties from organizations and individual entrepreneurs. The objective is to show that the indisputable order of recovery applied to taxpayers is an exact example of unfair and economically inefficient institute of the Russian tax system. Exploring the legal framework, the practice of taxation and statistics, the author shows the excessive powers of tax authorities, creating unnecessary costs for business and for the budget reducing the investment attractiveness of the Russian economy. As the result, the conclusion stipulates the necessity of the introduction of the Tax Code of the institute of suspension of the disputed act of the tax authority.