Гражданско-правовые институты в налоговом правоприменении

Pravoprimenenie

Марина Валентиновна Карасева (Сенцова)¹ 

[1] Воронежский государственный университет

关键词: Трансформация налоговых правоотношений в гражданские;    неосновательное обогащение;    гражданско-правовая ответственность;    защита прав налогоплательщиков;    налоговое право;    гражданское право;   

DOI  :  10.24147/2542-1514.2017.1(3).42-49

学科分类：社会科学、人文和艺术（综合）

来源: Dostoevsky Omsk State University

【 摘 要 】

The subject. The enforcement of civil-legal institutions, such as liability for damage and unjust enrichment in tax disputes. The purpose of the paper is to identify how the civil-legal institutions may help in interpretation and enforcement of tax legal rules. The methodology. The methods of analysis and synthesis are used. The focus of the scientific analysis concerns the decisions of the Constitutional Court of the Russian Federation, the Supreme Court of the Russian Federation and the courts of general jurisdiction. Results and scope of application. Damage (harm) caused to the state by tax arrears is fundamentally different from the harm (damage) caused to the civil order, responsibility for which is provided by Art. 1064 of the Russian Civil Code. Concerning the damages to state by tax arrears, these arrears don’t affect the initial assets of the state and couldn’t be reimbursed using to the civil order (Art. 1064 of the Russian Civil Code). Concerning property deduction on personal income tax, it can't be equaled to tax (arrears) by using the legal fiction. Because the underestimation of the tax base for personal income tax leads to property losses of the budget, this situation is subject to the application of civil law institutions. Conclusions. Today the law enforcement practice creates a situation of substitution of legality by expediency. The essence of this situation is that, if it is not possible to solve a situation by using tax legal rules, the situations is solved by civil law, although the application of the civil law to these situations is not possible on the merits.

【 授权许可】

CC BY