Vigdorchik Judge. Tax offense: Legal characteristic Vigdorchik Dmitry Georgievich. Separate questions of improving the legislation of the Russian Federation in the field of preventing tax offenses

The relevance of research. Taxes occupy a leading place in the formation of financial resources of the state. Share? taxes and fees in income structure federal budget is over 80%. The imposition on citizens is obligations to pay taxes and fees has become objectively substantiated by economic transformations in Russian society with necessity.

Tax collection is one of the legal forms of seizure of a part of ownership among citizens and individuals. Provisions of Article 57 of the Constitution of the Russian Federation, 4 Clamping duty to each citizen of the Russian Federation to pay legally set taxes And the fees have repeatedly become the subject of interpretation by the Constitutional Court of the Russian Federation. The recovery of the tax "cannot be regarded as an arbitrary deprivation of the owner, its property - it represents" the legal seizure of a part of the property arising from the constitutional public-legal obligation of a citizen. In this duty of taxpayers. The public interest of all members of society is embodied.

Ensure timely and complete flow of taxes and fees "to state budget and extrabudgetary funds, Currencies are the tax authorities. Improving tax administration ^ within the framework of the Federal Law of July 27, 2006 No. 137-F31, there is an important phase of regulating the activities of tax authorities aimed at fulfilling the state to the tax authorities.

Tax administration, in our understanding, there are daily activities of tax authorities and their officialsaimed at timely and complete taxpayers taxpayers, fees and other mandatory payments. As part of tax administration occurs

1 the federal law dated July 27, 2006 No. 137-PE (as amended by the Federal Law of July 22, 2008 No. 155-ФЗ) "On amending the first and part of the second Tax Code RF and individual legislative acts The Russian Federation in connection with the implementation of measures to improve tax administration "// SZ of the Russian Federation. 2006, No. 31 (1 h.). Art. 3436; Prevention of tax offenses.

Modern scientists, exploring the causes of tax offenses, pay our attention to the circumstances that the tax crime has become intellectual. Sometimes it is difficult to qualify the unlawful actions of unscrupulous taxpayers. Tax delicates are intellectual, highly educated, focused on tax evasion. In this connection, special relevance, scientific and practical significance of the study have the legal characteristics of the tax offense, the knowledge of their essence, legal nature, distinctive features, correlation with other types of offenses and crimes. All these questions are aimed at raising the level of tax administration and have the ultimate goal to prevent the unlawful actions of taxpayers and provide financial sustainability states.

In the conditions of tax and administrative reforms, the state's interest in improving the tax administration and expansion of its subject is increasing. Innovations that entered into force on January 1, 2007, the Federal Law of the 27th year of 2006 No. 137-FZ, filled the activities of tax authorities with new content. Especially revealed problems of tax collection and prevention of tax offenses of the global economic crisis. In the context of the crisis, the problem of improving the preventive activities of tax authorities was most acute. In this connection, the attention of scientists should reflect the interests and needs of society. Improving the theoretical and legislative framework for the knowledge of the legal essence of tax offenses and their prevention, bringing them into compliance with international standards, creating effective measures to prevent tax offenses reflecting modern problems, It has

2 See for example: Kucherov I.I. Taxes and crime. Historical and legal analysis. - M.: The first exemplary printing house.2000. -FROM. 44; Kobzar-Frolova M.N. Theoretical and applied bases of tax delictology. Monograph. M.: Vlana Ministry of Finance of Russia, 2009. -C.200, etc.; Special relevance.

Traditionally, researchers pay great attention to various types of responsibility. Preferably, such studies are carried out from the position of the norms of criminal or administrative law. There is a large number of publications on the characteristics and study of the composition of tax offenses. However, up to the present, there are discussions on the problem of legal nature, tax offenses and the peculiarities of its warning. The study of such works has shown - that many issues related to the knowledge of the legal nature of tax, offenses $ remain not well-studied and detailed. Advantageously, scientists identify the results of their research with liability, tax control (Balashyan Ji.p. Institute of Taxes1 Responsibility: Questions of Theory and Practice: Diss. Candidate of Legal Sciences. Rostov-on-Don: 2007; Golovin A.Yu. Tax control as a tool Warnings - Tax Offenses: Diss.. candidate of legal sciences M.: MGU, 2005; Ilyin A.Yu. Formation of the organizational and legal mechanism tax control in modern conditions: DISS. . candidate of legal sciences M.: Volna, 2007; Tregubova E.V. Administrative and solitistic problems of warning tax offenses: DISS. . candidate of legal sciences M.: Volna, 2005; Charuukhin D.Yu. Institute of responsibility for offenses in the field of taxes and fees: DISS. . candidate of legal sciences M.: Volna, 2005); tax optimization: Barinov A.C. Issues of applying the principles of tax law in the performance of duties on the payment of taxes and fees in the Russian Federation: DISS. . candidate of legal sciences. St. Petersburg. 2007; Yurmashev R. S. Tax Office: Theoretical and Application Aspects of Legal Identification: DISS. . Candidate of Legal Sciences M.: Vlana, 2005), etc.

In our submission, not only the issues of studying the causes and conditions in which tax offenses are made, but also their detailed legal characteristics, the identification of their essential features underlie the preventive activities in the field of taxes.

In "accordance with paragraph 6.6. Regulations on the Federal tax Service RF% among the powers of the tax authorities of the Russian Federation * enshrined "the right: to apply the measures provided for by the legislation of the Russian Federation. Measures of restrictive, preventive and prophylactic nature., C, aims to curb the facts of violation of the legislation of the Russian Federation. However, the powers "of the tax authorities of a preventive nature are not regulated in detail, their content is not reflected in the Tax Code of the Russian Federation. The lack of comprehensive research on issues, the lack of uniform judicial practice, frequent changes in legislation are negatively reflected, on the right of law in the right.

In * conditions of radical changes in tax relations, in the area of \u200b\u200bcontrol over the activities of taxpayers, frequent changes in the structure government agencies The authorities, the transfer of powers ^ (including the prevention of tax offenses) from some bodies to others, the knowledge of the essence of tax offenses and warnings have special theoretical and practical significance and require new theoretical and legal assessments. The issues of information administration and information support for the activities of tax authorities also acquire special relevance in connection with the prevention of tax offenses and give the stability of income of the budget "system. This position is confirmed in the letter of the Federal Tax Service of the Russian Federation of March 23, 2009 No. MM-18-1 / 54" On the Tax Measures Administration4 ".

The specified range of issues determined the relevance of the topic of the study.

The degree of scientific development of the problem. Theoretical studies on this issue are carried out in Russia from the beginning from the 90s of the XX century. Issues of knowledge of the essence and the reasons for tax offenses within the framework of administrative and financial law, as well as responsibility for their commission, such scientists have dedicated their work as:

3 Resolution of the Government of the Russian Federation of September 30, 2004 No. 506 (ed. Dated January 27, 2009) "On approval of the Regulation on the Federal Tax Service" // NW of the Russian Federation, 2004, No. 40. Art. 3961;

A.P. Alekhin, A.B. Bryzgalin, Yu.A. Benedicts, A.A. Gogin, P.M. Godma, M.V. Caraseva, Yu; a. Krochina, I.I: Kucherov, S.G. Pepliaev, G.V. Petrova, N.V. Serdyukova, P.C. Yurmaeshev and others.

Separate issues of administrative offenses and taxes and fees crimes and their prevention was investigated in their work: A.V. Goncharov, D.N. Bakhra, L.Yu. Krolis, I.I. Kucher; I.N. Solovyov, E.V.. Tregubova, PG Yani, etc.

The legal framework for tax control and tax administration in different periods investigated in their works: K.S. Belsky, A.B. Bryzhalin, D.V. Vinnitsa, A.B. Potters; IS HE. Gorbunova, E.Yu. Gracheva, A.Yu. Ilyin, C.B. Zapolsky, Yu.A. Krochina, I.I. Kucher, A.c. Titov, s.g. Pepliaev, G.P. Tolstopyenko and others.

Not at all silent, the significance of the research of predecessors, it should be noted that a number of scientific and practical studies have largely lost the relevance after clarification, data of the Plenum of the Supreme Arbitration Court of Russia in the Ordinations of October 12, 2006 No. 53 "On the evaluation of the validity of the validity of the taxpayer of the Tax Benefit 5 and dated April 10, 2008 No. 22 "On some issues of the practice of consideration of disputes related to the application of Article 169 of the Civil Code of the Russian Federation" 6, as well as subsequently changes in judicial practice in violations of tax legislation and fees.

The object of research is the legal relations that are developing in the process of tax administration of officials of tax and other controls in the field of taxes and fees.

The subject of the study "are legal norms regulating relations in the process of tax administration, scientific views and theoretical studies of these relations, as well as judicial practice on tax disputes.

The goal, and "objectives of the study-. Purpose, dissertation study: to give a legal characteristic to tax offenses in the current stage, to identify the focus of tax offenses and develop recommendations and suggestions to improve the legislation of the Russian Federation in the field of tax offenses.

The purpose of the study predetermined the solution of the following interrelated tasks:

Explore the legal "nature of tax offenses;

"To conduct a legal analysis of the elements of the composition of tax offenses;

Explore and analyze the most typical species, tax offenses and directions * of deviant encroachment at the modern stage of the development of society; explore the current state-of-warning activity in the field of taxes and fees;

Give- the concept of warning activity, in the field of taxes and fees, to determine the object and the subject of preventive activity;

Formulate the purpose of warning activity;

Consider the issues of information administration and information support, tax authorities in connection with the prevention of tax offenses;

G to develop proposals on improving the legislation of the Russian Federation in the field of preventing tax offenses.

Theoretical Foundation The studies amounted to ideas reflected in the works of domestic scientists on financial, tax, administrative, criminal law, administrative and tax delictology and criminology, as well as publications in periodicals on the issues considered: (AB Bryzgalina, AB Goncharova, A.Yu. Ilina, m . In. Karaseva, Yu.A. Krochina, I.I. Kucherov, S.G. Pepliaeva, N.V. Serdyukova, I.N. Solovyova, E.V. Tregubova, PC Yurmaşeva, D.Yu.

Charukhina, P: s. Jani and others).

The legal and empirical basis of the study served:

Constitution, the Russian Federation; Federal legislation of Russia, legislative acts of the constituent entities of the Russian Federation, the acts of representative. local governments; Regulatory acts containing administrative norms; financial; tax law; Materials, judicial? Practices contained "in the decisions of the Constitutional Court of the Russian Federation, the Supreme Arbitration Court of the Russian Federation; Federal Arbitration Courts of Okrug;, Arbitration courts of the first and appeal instances.

Methodological basis. Research? "Make up the general scientific1 method of dialectical knowledge, method: system legal analysis. In order to study and research! characteristic signs? Tax offense applied formally logical? method; Method of comparative legal research, formal-dogmatic method, etc. The provisions and conclusions of the dissertation-research / are based? on studying ^ tax legislation; legal norms and basic provisions of administrative C criminal law, the generalization of existing theoretical studies of scientists - as well as judicial practice on the chosen research topic.

Scientific novelty studies are determined! Modern formulation of the problem, in the conditions of tax and administrative reform, world economic crisis, studying and summarizing theoretical and scientific research of others: authors, using new ideas and trends on issues: characteristics and knowledge of the essence of the tax offense, identify the most typical types of tax offenses at the present stage, allocating the elements of the composition; tax offenses; Study of species signs of tax offenses. The views on the legal nature of the tax offense are systematized, the tax offense in the system of adjacent violations of administrative and financial legislation was carried out. The essence and legal and nature of the tax offense is revealed; Comprehensively * investigated, issues of comparison * tax offenses with administrative offenses and criminal offense. Relying on the first results of * administrative * and tax reforms, considered, individual issues of preventive activities of tax and other controls. The study found reflection: issues of improving the legislation of the Russian Federation in the field of preventing tax offenses.

In addition to the specified; Novelty ^ dissertation research "is reflected in. The results obtained, which are formulated, as provisions submitted for protection:

As a result of the study; The defense is made, the following and containing elements * novelty "Provisions:

1. The financial and legal nature of the tax offense was revealed and substantiated; Its legislatively expressed in the specifics of his legal signs and differences from the administrative offense. The informationarms and administrative offenses in the * field of finance, tax fees are not identical. Tax offenses cannot be considered a variety of administrative offenses.

Identified the legal value of the composition of the tax offense; which lies in the fact that he acts as a legal basis of responsibility and describes legally significant signs of tax offenses, and allows you to: degrade tax offenses from each other and from adjacent types of offenses. Legal, tax crime design (under the Criminal Code of the Russian Federation); It goes beyond the scope of tax and administrative legislation on offenses, not looking at the existing adjacent formulations. The theoretical and legal design of the tax offense is constant and does not depend on such external influences as a tax and administrative reform, crisis.

The specifics of tax offenses are that they are constantly modified and modified. The variety of types of tax, administrative offenses in the field of finance, taxes and fees is due to the growth of "intellectual" offenses "and the crimes in the tax sphere whose legal designs require the development of the fundamentals of tax delictology.

2. The provisions of the public danger of tax offenses are justified. Public danger. Tax offenses-consist in encroachment on the financial system, financial stability, and financial security of the state. It is proposed to set out Art. 106 of the Tax Code of the Russian Federation as follows: "The tax offense is recognized: socially Dangerous, encroaching on the financial security of the state, perpetratocked, illegal (in violation of tax laws and fees) Act (action or inaction) of the taxpayer, tax agent and other persons for which this Code has established responsibility. "

3. The object and the subject of the preventive activity of tax authorities and other controlling bodies - in the field of taxes and fees is determined: a provision on the agencies of preventive activities is formulated. A classification of subjects of preventive activities in the field of taxes and fees has been proposed. !

The object of warning * tax offenses are "public relations arising between the state (in the person of tax and other controls) and taxpayers ( individuals and organizations) on the formation of the legal consciousness of the individual for the voluntary performance of their constitutional obligation, preventing offenses. Relationships on the prevention of tax offenses have public relations aimed at creating a stable financial basis. The Russian state.

The subject of the prevention of tax offenses is legal norms regulating public relations arising between taxpayers and the state on the formation of the legal consciousness of the individual for the voluntary performance of their

11 constitutional duty, preventing offenses.

The main measures of warning nature in the tax area are: control in various manifestations ( tax audits, Tax Accounting, Registration, etc.) and supervision. Revealed: Control and supervision1 in the tax area have different legal ^ nature. However, control and supervision among others have a task of preventing tax offenses.

4. In order to increase tax collection, justify the need to attract and participate in the preventive activities of local governments, the federal migration authorities of the Ministry of Internal Affairs of the Russian Federation. The need to supplement the Decree of the Government of the Russian Federation of September 30, 2004 No. 506 "On Approval of the Regulation on the Federal Tax Service" is determined by the new section on the procedure for the interaction of the Federal Tax Service of the Russian Federation with other * federal executive bodies and municipalities.

The need to supplement * part 1 of Article 102 of the Tax Code of the Russian Federation, paragraph 6, in which the provision of the possibility of municipalities to receive information in the process of monitoring the activities of taxpayers located on their territory from the tax authorities and the Ministry of Internal Affairs of the Russian Federation were substantiated.

5. In order to improve the norms of tax legislation, the need to make changes to Article 9 of the Tax Code of the Russian Federation, which will allow it in line with the Decree of the President of the Russian Federation of March 9, 2004 No. 314 "On the system and the structure of federal executive authorities", Namely, adjust the list of subjects, participants in tax legal relations. Enter into the circle of participants in tax legal relations The Ministry of Finance as an executive body that performs functions to work out public Policy and regulatory regulation in the field of budgetary, tax and other activities that coordinate and monitor the activities of

Federal / tax service. Enter into the circle of participants in tax legal relations local governments, organs. MIA at the local level; The federal migration authorities of the Ministry of Internal Affairs of the Russian Federation.

The need to supplement the chapter V, section III, the Tax Code, the provisions governing the relationship in the participation of local governments and the federal "migration service L in control" (preventive, including prophylactic), work in the field of taxes and fees.

6. In order to streamline and resolve the preventive activities of tax authorities, the need to make changes to paragraph 2, "Article 31 of the Tax Code of the Russian Federation, will bring it to\u003e compliance with the Government Decree of September 30, 2004 (as amended on January 27, 2009) No. 506 "On Approval of the Regulations on the Federal Tax Service"), adding to paragraph 2 of Art. 31 suggestions of the following content: "Apply the measures envisaged by the legislation of the Russian Federation, a limiting, preventive and preventive nature, as well as sanctions; aimed at, preventing and (or) eliminating the consequences caused by violation by legal and physical persons - mandatory requirements in the established field of activity, in order to curb the "fact-violation of the legislation of the Russian Federation".

To state, paragraph 2, "Art. 31 of the Tax Code of the Russian Federation as follows: 2. Apply the measures provided for by the legislation of the Russian Federation, measures of restrictive, preventive and prophylactic nature, as well as sanctions aimed at preventing and (or) eliminate the consequences caused by violation by legal entities and individuals mandatory requirements in the established field of activity, in order to curb the facts of violation of the legislation of the Russian Federation. Tax authorities There are also other rights provided for by this Code.

The theoretical and practical significance of the dissertation study is expressed in a comprehensive study of the study, systematization of * views1 researchers to the legal nature of tax offenses, the development of provisions aimed at improving the teachings on tax offenses, in solving the author of a number of controversial issues relating to the characteristics and legal nature of the tax offense. The study reflects the improvement of legislation, the Russian Federation * in the field of the prevention of tax offenses, in\u003e connections with the first results of administrative "and tax reform, made proposals on information" to ensure the activities of tax authorities in connection with the prevention of tax offenses.,

The conclusions and suggestions formulated in this dissertation can be used: in the activities of the Ministry of Finance of Russia, in the law enforcement practice of tax authorities and the internal affairs bodies of the Russian Federation; For "further conducting * scientific and research and research works on" issues of preventing tax offenses of theoretics; When teaching in the educational process on disciplines: "Financial law", "Tax Law", "Tax" responsibility "," Administrative and tax jurisdiction "and others.

Approbation of research results. The dissertation was a discussion at the Department of Financial and Administrative Rights of the All-Russian State Tax Academy Ministry of Finance Russian Federation. The main provisions of the dissertation study, proposals and conclusions were reflected * in the author's scientific publications, speeches at scientific and practical conferences, and implemented in the educational process; When conducting seminar studies with students of the Russian Federation.

The structure of the work is due to the chosen topic of the study, the goal and tasks. This work consists of administration, two chapters uniting six paragraphs, conclusions, a list of regulatory and scientific sources.

Conclusion

The increase in the number of offenses, a sustainable increase in their public "" danger indicate adverse processes in society. On the contrary, an objectively recorded decrease in the number of offenses, weakening in their structure of the degree of public danger or maliciousness, as a rule, serve a fairly reliable indicator of strengthening the social, economic and political institutions of the Company344.

Study of the types of offenses, the knowledge of their essence, will allow to use this kind of knowledge for practical purposes, which is necessary not only for more effective solution socio-economic and socio-cultural tasks and more active struggle with negative phenomena; But "to understand their reasons, notice in: n. Kudryavtsev and V.I: Rodnev345.

The study of theoretical views of scientists on. The legal nature and essence of the tax offense, as well as the issues of preventing tax offenses, the study of the positions of ships and acts of application, made it possible to formulate a number of conclusions and proposals.

1. The study of the concept, legal * nature and distinctive features of the tax offense allowed us to identify:

Lack of publications on the problem of legal nature and the essence of tax offenses;

The positions of researchers in explaining and substantiate the essence of the legal nature of the tax offense are not unambiguous;

The efforts of researchers are aimed at comparing and conducting legal analysis of tax offenses based on

344 Nikulin M.I. Problems of the science of administrative solitology. Author. Diss. Dokt. jurid Sciences, 2005 Mr.55;

345 V.I. Decree. District. -S.55; Kudryavtsev V.N. Decree. district. -FROM. 49;

achievements of the administrative and legal and legal doctrine;

The study of the legal nature and essence of the tax offense is made in comparison of them- with related administrative offenses and crimes;

In some works, it is allowed to mix the concepts of offense and responsibility;

Some researchers allow automatic transfer of the causes of tax offenses and social factors on the sphere of tax legal relations;

The individual positions of domestic scientists on the problem under study are no longer fully consistent with modern realities.

The latter conclusion was made in connection with the ones initiated in 2003 and ongoing administrative, and then tax reforms.

In the conditions of radical changes in tax relations in the field of control over the activities of taxpayers, frequent changes in the structure of state authorities, the transfer of authority (including the prevention of tax offenses) from some bodies to others, the issues of knowledge of the essence of tax offenses and warnings have a special theoretical and practical significance and require new theoretical and legal estimates. The issues of information administration and information support of the activities of tax authorities also acquire a special relevance in connection with the prevention of tax offenses and imparting income stability. budget system. This position is confirmed in a letter of the Federal Tax Service of the Russian Federation of March 23, 2009 No. MM-18-1 / 54 "On Tax Administration Measures".

A number of scientific and practical studies have largely lost the relevance after clarification, data of the Plenum of the Supreme Arbitration Court of Russia in the decrees of October 12, 2006 No. 53 and on April 10, 2008 No. 22, as well as subsequently changes in judicial practice in the field of legislation violations taxes and fees.

Frequent changes of the tax legislation; Non-compliance-legislation Conditions * Real " economic Life Stimulates development in the taxpayer environment! processes - search for new ways ^ concealing revenues from taxation, which negatively affects "on economic security States346.

2. In the dissertation conducted by the author by: comparing "essential signs of the tax offense * in? the sphere of taxes and fees and administrative offenses in the field of tax finishes "and fees is concluded that the focus of the wrongdoing has a number of features; allowing them to deliver them "from administrative offenses. The legal nature of the tax offense should be understood as a totality of its socio-legal properties operating in the field of taxes and fees.

Tax offenses- and administrative offenses in the field of finance, taxes and fees\u003e ■ are not identical: the tax offense has financial and legal nature, which allows them to be considered to be considered a variety of financial offenses.

4. The theoretical and legal design of the tax offense is constant and does not depend on such external influences as a tax and administrative reform, crisis.

In addition to the already dedicated, a number of essential findings can be made.

1. Tax offenses and administrative offenses in the field of finance, taxes and fees, it is possible to distinguish:

On sources of consolidation of legal prohibitions and legal responsibility;

The circle of entities involved in legal relations;

346 Tregubova E.V. Decree. district. -FROM. 109;

Legal consequences;

Legislative regulation of attraction to administrative and tax liability.

2. The regulatory structure of the composition has an important theoretical and practical importance that expressed in the following circumstances:

The design of the composition allows you to allocate legally significant signs of a tax offense;

The composition of the tax offense is the only qualification criterion for the committed act;

Only the composition of the tax offense (its presence) acts as a legal basis for tax liability;

The allocation of elements of the composition makes it possible to consider the individual features of each tax offense, also to degrade signs of tax offenses from other related velocities

The meaning of the concept of a tax offense is that it acts as a legal basis for tax liability, describes legally significant signs of tax offenses and allows you to degrade tax offenses from each other and from related velocities.

The presence in the unlawful act of the combination of objective and subjective signs is the only legal basis for attracting a person to responsibility347.

We conducted a legal analysis of the signs of the elements of the composition of the tax offense made it possible to formulate the following conclusions:

The elements of the composition of the tax offense required and sufficient for its qualifications are: an object, an objective side, subject, subjective side;

Subjects of tax offenses are individuals and organizations committed acts prohibited by the Tax Code of the Russian Federation.

347 Krochina Yu.A. Decree Rd. 2006. -s. 192;

Commonly compulsory, signs of subjects - individuals is: age and state of bemppedion. Special features must be attributed: the legal status of the subject in tax relations;

Are not subjects of tax offense officials of organizations, as well as legal and authorized representatives;

Organizations - legal entitiesFormed in accordance with the legislation of the Russian Federation, as well as foreign legal entities, companies and other corporate entities that have civil legal capacity, "created in accordance with the legislation foreign states, international organizations, branches and representation of these foreign persons and international organizations created in the territory of the Russian Federation;

The general object of the tax offense is a public relations protected by the tax law, about calculating and paying tax feeswhich caused harm.

The subjective side of the tax "offenses reflects the mental attitude of the offender to the act and its consequences committed;

The absence among the definitions of the Tax Code of the Russian Federation "Regulations on the composition of the tax offense in our opinion is a significant intelligence in the legislation. It seems that part of the first Tax Code of the Russian Federation must be supplemented with provisions on the composition of the tax offense. Under the composition of the tax offense it is proposed to understand the totality of objective and subjective signs necessary and sufficient to recognize the act by the tax offense and establishing responsibility for these acts.

As a result of the study, we concluded that the legislative definition of the tax offense given by the legislator in the provisions of Art. 106 of the Tax Code of the Russian Federation is a generalizing (collective) category reflecting the objective reality of negative processes exclusively in the tax sphere.

For the purpose of the most complete and objective consideration of the issues of

legal nature, species signs of a tax offense, their separation from other types of offenses, we had an important study to explore various types of classification of tax offenses, including the classification of compositions. In his study, we concluded that the formulations of tax offenses are very diverse. The study and classification of the compositions of offenses has important To ensure the rights and legitimate interests of both individuals and organizations, ensuring the principle of legality in the right.

The study establishes: the most significant feature of tax offenses is the degree of their public danger. Public danger of tax offenses is an encroachment on the financial system, financial stability and financial security of the state.

In this connection, we are proposed for us to supplement the provisions of Art. 106 of the Tax Code of the Russian Federation and state it as follows: "A tax offense is recognized: a socially dangerous, encouraging for the financial security of the state, perpetrators, unlawful (in violation of tax laws and fees) Act (action or inaction) of the taxpayer, tax agent and other persons For which this Code has established responsibility. "

The signs of the tax offense and the criterion of classification are also its illegality, punishability, guilt.

A legal analysis of tax offenses conducted by the author made it possible to allocate the most common types of them: tax evasion, violation of the rules of income accounting, costs and objects of taxation and failure to submit tax declarations.

The study of the positions of scientists and judicial practice has made a number of proposals on tax administration issues. We are proposed by Article 101 of the Tax Code of the Russian Federation to strengthen the provisions on the need to establish the degree of fault of each person (an individual, an official (officials), a representative (representatives) of the organization), in the commission of a tax offense. These provisions must be reflected

In the "decision of the tax authority to attract ^ to * responsibility, an indication of the circumstances excluding the fault of the taxpayer in the commission of the tax offense; instructions on the circumstances mitigating or aggravating the responsibility of the person.

In the same place to fix the list of circumstances to be proof; Consideration of the case on the tax offense.

Study species-tax Offenses and analysis of the judicial "practice allowed us to conclude that the diversity of types of tax offenses committed by taxpayers does not fit into the framework of existing prohibitions. The specificity of tax offenses is manifested in. Their diversity, the ability to modify, and modify. The study of the legal structures of which require the development of the foundation tax delictology.

Conducted by research ^, theoretical and practical positions;, existing in legal literature, the study of acts judicial bodiesFounding its position when considering the question of the qualifications of ^ tax offenses on the blesshood of the taxpayer (the position expressed by the Plenum of the Supreme Arbitration Court of Russia in the regulations of October 12, 2006 No. 53 "On the assessment of the arbitration courts of the validity of the receipt, taxpayer of tax benefits" and on April 10 2008 No. 22 "On some issues of the practice of consideration of disputes related to the application of Article 169 of the Civil Code of the Russian Federation", allow us to make proposals on the need to make a number of changes in the NC RF. For example:

It seems that the author conducted by the author of the study of the legal nature, the knowledge of the essence and distinguishing signs of the tax offense, the legal analysis of the elements of the composition of the tax offense, will help to avoid conflict situations and conflicts in the development of financial (including the budget) and taxes of the Akono of the Date.

On this circle of our research was not limited. We introduced that

cognition for legal nature, legal analysis of the elements of the composition of offenses will allow to find more effective techniques and methods to counter destructive manifestations in the field of taxes and fees, to identify ways to improve the legislation of the Russian Federation and the practice of the work of the controls.

The legal essence of preventive activities in the field of taxes and fees is to organize the control, supervisory, analytical, information and other activities of tax and other controls and aimed at timely and full admission to the budget of taxes and fees.

The generalization of scientists who conducted their research on the prevention of unlawful acts made it possible to make a number of important conclusions:

Traditionally, the warning of offenses and crimes is studied and examined by scientists mainly from the position of the norms of criminal law;

Studies of scientists are oriented in more than on the study of administrative and tax liability;

It is necessary and important to use the accumulated experience of criminologists in the administrative and preventive activities of tax authorities;

However, tax offenses have their legal specifics. The legal design of the tax crime (within the framework of the Criminal Code of the Russian Federation) is beyond the scope of tax and administrative legislation on offenses, despite the existing adjacent formulations. The variety of types of tax offenses requires special warning measures. The development of a scientifically based methodology for studying tax offenses will successfully solve the applied aspects of their prevention.

The Federal Law 137-FE has made a significant contribution to the issues of regulating the administrative and jurisdictional activities of tax

organs. However, the practice of work, tax authorities, and judicial4 practice indicate that; What these questions need further improvement.

In connection with the study conducted in the second chapter, on issues of the tax offense prevention, we were drawn and the following proposals are made:

1. The legal content of the preventative4 activities in the field of taxes *, and the fees are to organize the control, supervisory, analytical, information and statistical and other activities of tax and other controls and aimed * on timely and full flow to the budget of taxes and fees.

2. The object of warning of the tax offenses is public relations arising between taxpayers (individuals and organizations) and the state (represented by tax and. Other regulatory bodies) on the formation of legal consciousness-individuals on. Voluntary fulfillment of its constitutional duty, preventing the commission, offense. Relationships on the prevention of tax offenses are public relations3 aimed at creating a stable economic basis-Russian state.

3 \\ The venue of tax offenses are legal norms regulating relations arising between taxpayers and the state on the formation of legal consciousness of the individual for the voluntary performance of their constitutional duty, preventing an offense.

4. An important elementcharacterizing the warning of offenses in the tax sphere is its goal. Knowledge of what precisely oriented warning activity is necessary, as it allows to carry out a meaningful targeted struggle.

The objectives of preventive activities in the tax area is to strengthen financial foundations States, prevention, stimulation

proper behavior of participants in tax legal relations, reducing species of illegal behavior and their quantity. At the same time, we support the point of view of those researchers who believe that the purpose of preventive activities in the field of taxes and fees may remain unchanged, and the directions of preventive activity may vary depending on the various conditions and circumstances348.

5. The main measures of a preventive nature in the tax area are: control in various manifestations (tax audits, tax accounting, registration, etc.) and supervision. Revealed: Control and supervision in the tax sphere have a different legal nature. However, control and supervision among others have a task of preventing tax offenses.

Given the public nature of taxes, their role in the formation of budget revenues, all activities should be carried out mainly in a national scale. Activities for the prevention of offenses in the field of taxes and fees should be carried out both in terms of overcoming objective and negative factors in the development of the economy and the subjective factor - the formation of the qualification taxpayer's qualities.

7. The most important areas of organizationally managerial measures for preventing tax offenses are currently: programmatically target planning; Coordination of the activities of subjects of preventive activity, including the creation information bank data on the tax offenses and faces of their committed; information exchange between interested bodies with information facilitating tax administration (for example, a data bank on issued or

345 See, for example: the reason and conditions for the commission of offenses in modern Russian society / general theory of law // under total. Ed. Baeva V.K. Nizhny Novgorod VSH Ministry of Internal Affairs of Russia. 1993. -s.450-451; Kobzar-Frolova M.N. Theoretical and applied bases of tax delictology. Monograph. M.: Rotna Ministry of Finance of Russia, 2009. -s. 147-155, etc.

lost passports, dead citizens); optimization of the management structure of this sphere;

8. The circle of subjects of preventive activity - the tax sphere is very wide. The prevention of tax offenses should be carried out at various levels and in several directions. Given the public nature of * taxes, their role in the formation of budget revenues, special preventive measures should be carried out mainly in a legislative scale.

In our opinion, the entire system of subject line, which carries out preventive activities in the field of taxes and fees; From the position of the general and one can be divided into two large groups:

3) specialized subjects that are warning due to their competence;

4) Non-specialized subjects carrying out a general warning.

We will also seem relevant next classification, preventive activities:

Vertically and horizontal power; "

For competence and authority;

To perform special control and supervisory functions;

Under subordination;

By participation in general or individual prophylaxis.

In order to improve the tax legislation in the field of warning. Tax offenses seem necessary to us:

Bring into compliance with the norm of Russian tax law the norms of international law;

Harmonization of tax laws;

Coordination of the legal work between the tax authorities and

law enforcement agencies;

Coordination of joint work of tax authorities and local governments in matters of prevention of tax offenses and field crimes;

negotiable coordination of states in the fight against tax crimes affecting the interests of several countries;

Improve information Support Tax and law enforcement activities;

Organize the exchange of experience of tax services of various states on the prevention of tax offenses;

Organize the exchange of operational, legal and other information between employees of tax and law enforcement;

Organize exchange and use in the operational work of statistical and analytical information;

Carry out joint research on the problems of preventing tax offenses;

Maintain forecasting and programming activities in the field of tax crime prevention and others.

Important part of The prophylactic activities of tax offenses should be legal propaganda and legal education of the population. The measures taken in this direction should ensure the increase in the level of legal consciousness and legal culture of citizens, contribute to their education of respect for the law, irreconcisibility to offenses349.

It seems that, in order to implement the administratively preventive activities of tax authorities, management (department) should be created in the structure of tax authorities, whose competence should include issues of studying the causes and conditions of tax offenses, the conduct of the archive of offenses, the study of the personal delicent personality, coordination and interaction of others Exchange Services

349 Tregubova E.V. Decree. district. -FROM. 107;

information, the development of measures to prevent ^ offenses in the field of taxes, and fees: the creation of such a service is also due to those circumstances that the information exchange in the tax area is possible only among the strictly defined "composition of the participants, since the data collected by this department refer to the category * personalized data .

In order to improve "the norms of tax legislation:

It is necessary to make changes to Article 9 of the Tax Code of the Russian Federation and to bring it in line with the Decree No. 314 of the President of the Russian Federation of the Tax Code of the Russian Federation, due to changes in the structure of state executive bodies, namely, adjust the list of subjects, participants in tax legal relations. To make a tax legal relationship in the circle of tax legal relations, the Ministry of * Finance as an executive authority performing functions on the development of public policy and regulatory regulation * in the field of budgetary, tax "and other activities that coordinate- and control the activities of the federal Tax Service350.

Introduce in the circle of participants * tax legal relations of local authorities, the authorities of the Ministry of Internal Affairs at the local level, the federal migration authorities. Supplement Chapter V, section III, Tax Code, provisions governing relations on the participation of local governments and federal-migration services in the control (preventive, incl. Prophylactic) work for the activities of taxpayers.

In order to streamline and resolve the preventive activities of tax authorities, it is necessary to make changes to paragraph 2 of Art. 31 of the Tax Code of the Russian Federation, and, in line with the Government Decision of September 30, 2004 No. 506 "On Approval of the Regulations on the Federal Tax Service"), adding to paragraph 2 of Art. 31 offers of the following

350 Resolution of the Government of the Russian Federation of June 30, 2004 No. 329 "On the Ministry of Finance of the Russian Federation". Meeting of the legislation of the Russian Federation. 2004, № 31.st. 3258;

contents: "Apply by the legislation of the Russian Federation, measures of restrictive, preventive and prophylactic nature, as well as sanctions aimed at preventing and (or) eliminating the consequences caused by violation by legal entities and individuals of mandatory requirements in the established field of activity in order to curb the facts of violation of the legislation of the Russian Federation. "

Set out paragraph 2 of Art. 31 Tax Code of the Russian Federation as follows: 2. Apply the measures provided for by the legislation of the Russian Federation, and sanctions aimed at preventing and (or) eliminating the consequences caused by violation by legal entities and individuals of mandatory requirements in the established field of activity, with The purpose of the preventing facts of violation of the legislation of the Russian Federation. Tax authorities also carry out other rights provided for by this Code.

To supplement the Decree of the Government of the Russian Federation of September 30, 2004 No. 506 "On Approval of the Regulations on the Federal Tax Service" with the new section on the procedure for the interaction of the Federal Tax Service of the Russian Federation with other federal executive bodies and municipalities.

List of regulatory and scientific

Sources 1. Regulatory acts:

1.2.Civil Code Of the Russian Federation (part of the first) of November 30. 1994 No. 51-FZ // Meeting of the legislation of the Russian Federation. 1994. №32, Art. 3301;

1.3. Civil Code of the Russian Federation (part Two) dated January 26 "1996 No. 14-ФЗ // Meeting of the legislation of the Russian Federation, 1996, No. 5, Art. 410; 2004, No. 1 (Part 1), Art. 45;

1.4.Kodex of the Russian Federation * On administrative offenses // SZ RF. 2002. No. 1 (Part I) of Article 1;

1.5. The Russian Federation of the Russian Federation (part of the first) of July 31, 1998 No. 146-ФЗ // SZ RF. 1998 №31, Art. 3824;

1.6. The National Code of the Russian Federation * (Part Two) dated August 5, 2000 No. 117-ФЗ // SZ RF. 2000; No.<32, ст. 3340;

1.7. Budget Code of the Russian Federation // SVRF.1998, No. 31, Art. 3823;

1.8. Criminal Code of the Russian Federation // SZ RF, 1996, No. 25, Art. 2954; 2003, No. 50. Art. 4848;

1.9. Customs Code of the Russian Federation // SZ1 of the Russian Federation, 2003, No. 22. Art. 2066;

1.10.3Meel Code of the Russian Federation // C3 of the Russian Federation. 2001, No. 44. Art. 4147;

1.11.Federal Law of the Russian Federation of January 17, 1992, No. 2202-1 (as amended on December 25, 2008) "On the Prosecutor's Office of the Russian Federation" // SZ RF. 1995, No. 47, Art. 4472;

1.12.Federal Law of the Russian Federation of January 11, 1995. №4-ФЗ (as amended on February 9, 2009) "On the Accounts Chamber of the Russian Federation". // SZ RF. January 16, 1995-№3. Art 1167;

1.13.Federal Law of the Russian Federation of April 03, 1995. No. 40-FZ (as amended on December 25, 2008) "On the Federal Security Service", // SZ RF.1995;

december 2008) "On operational investigative activities" // SZ 1995, No. 33. Art. 3349;

1.15. Federal Law of November 21. 1996, 129-FZ (as amended on December 30 - 2008) "On Accounting" // SZ RF, 1996, No. 48, Article 5369;

1.16. Federal Law of August 07, 2001 No. 119-FZ (as amended by December 30, 2008) "On Audit Activity" // SZ RF, August 13, 2001, No. 33 (Part I). Art. 3422;

1.17. Federal Law of the Russian Federation of August 8, 2001 № 129-FZ "On state registration of legal entities and individual entrepreneurs." Since September 2009, it has lost strength;

2009) "On the general principles of the organization of local self-government5 in

Russian Federation "SZ RF. 2003, No. 40. Art. 3822;

1.19. Federal Law of May 22, 2003 No. 54-ФЗ on the use of cash registers with "carrying out cash settlements and (or) settlements using payment cards // Meeting of the legislation of the Russian Federation 2003, No. 21. Art. 1957;

1.20. Federal Law of November 4, 2005 No. 137-F3 (ed. Dated July 27, 2006) "On Amendments to Some Legislative Acts of the Russian Federation and recognition by the invisibility of certain provisions of the legislation of the Russian Federation in connection with the implementation of measures to improve administrative dispute settlement procedures" // Meeting of the legislation of the Russian Federation. 2005. No. 45. Art. 4585;

1.21. Federal Law of July 27, 2006 No. 137-F3 (ed. July 22, 2008) "On Amendments to Part The First and part of the second of the Tax Code of the Russian Federation and in certain legislative acts of the Russian Federation in connection with the implementation of measures to improve tax administration" / / SZ RF. 2006, No. 31 (1 h.). Art. 3436;

1.22. Federal Law of November 29, 2007 No. 282-FZ "On the official statistical accounting and a system of state statistics in the Russian Federation". Parliamentary newspaper, No. 174-176. 2007;

1.23. Federal Law of December 30, 2008 No. 312-F3. "O-Amendments to" Part, First Civil Code of the Russian Federation ^ and separate legislative acts of the Russian Federation ". Meeting of the legislation of the Russian Federation. 2009, No. 1, Art. twenty;

1.24. Federal Law 26 December 2008 No. 293-F3 "On Amendments to Certain Legislative Acts of the Russian Federation in * Part of the exception * of non-pro-composite rights of the internal affairs bodies of the Russian Federation relating to inspections, entities of entrepreneurial * activities" // Parliamentary newspaper; №901 September-2008;

1.25. Federal Law of the Russian Federation, of December 30, 2008 No. 307-F3 "On audit activities. Russian; newspaper, № 267, 3 g December 2008;

1.26. Federal Law of the 30 "December 2008" 312-F3. "O4 Amending the Party of the First Civil Code of the Russian Federation and individual legislative acts of the Russian * Federation" // Meeting of the legislation of the Russian Federation. 2009, No. 1. Art. 20;

1.27. Law of the Russian Federation * of April 18, 1991 No. 1026-1 (as amended on December 26, 2008) "On Militia" // Vedomosti OWDI Sun RSFSR.1991, No.-16. Art. 503;

1.28: Message from the President of the Russian Federation Vladimir Putin to the Federal Assembly of the Russian Federation. Russian newspaper, No. 93, May 17, 2003;

1.30. Message of the President of the Russian Federation to the Federal Assembly< от 26 апреля 2007. Российская газета, № 90, 27 апреля 2007;

1.31. Decree of the President of the Russian Federation on December 4, 1996 No. 1680 (as amended on November 25, 2003 No. 1389). "On the participation of the internal affairs bodies of the Russian Federation in, work to ensure tax revenues and other mandatory payments to budgets." Meeting of the legislation of the Russian Federation. 1996, No. 51. Art. 5768;

1.32. Decree of the President of the Russian Federation of March 11, 2003 No. 306 (as amended on March 9, 2004) "Issues of improving public administration in the Russian Federation." // SZ RF.2003. Art. 1099;

2004) "Issues of improving public administration in the Russian Federation". Russian newspaper, № 55, March 25, 2003;

1.34. Decree of the President of the Russian Federation of March 9, 2004 No. 314 "On the system and structure of federal executive bodies // SZ RF. 2004. N.< 11. Ст. 945;

1.35. Decree of the President of the Russian Federation of September 24, 2007 No. 1274 "Questions of the structure of federal executive bodies // SZ RF. 2007. No. 40. Art. 4717;

1.36. Decree of the President of the Russian Federation of May 20, 2004. No. 649 (as amended by the Decree of the President of the Russian Federation of July 28, 2004 No. 976 "Questions of the structure of federal executive authorities". // SZ of the Russian Federation. 2004. No. 21. Art. 2023;

1.37. Decree of the President of the Russian Federation of September 06, 2008 No. 1316 "On some issues of the Ministry of Internal Affairs of the Russian Federation" // SZ RF. 2008, №37. Art. 4182;

1.38. Order of the Government of the Russian Federation of October 25, 2005 No. 1789-P (as amended on March 10, 2009) "On the concept of administrative reform in the Russian Federation in 2006-2010" // SZ RF. 2005, No. 46. Art. 4720;

1.39. Order of the Government of the Russian Federation of June 9, 2005. No. 746-R "The Concept of Creating a Public Accounting System of the Russian Federation" // Russian newspaper dated June 21, 2005;

1.40. Decree of the Government of the Russian Federation of June 30, 2004 No. 329 "On the Ministry of Finance of the Russian Federation" (as amended on March 10, 2009) // SZ. 2004, No. 40. Art. 3961;

1.41. Decree of the Government of the Russian Federation of August 19, 2004 No. 418 (as amended on May 29, 2008) "On approval of the Regulation on the Federal Agency for Real Estate Objects // SZ RF. 2004. No. 34. Art. 3554;

1.42. Decree of the Government of the Russian Federation of September 30, 2004 No. 506 "On Approval of the Regulation on the Federal Tax Service of the Russian Federation" (Ed. Dated January 27, 2009, with change of February 24, 2009) // SZ RF. 2004, No. 40. Art. 3961;

1.43. Decree of the Government of the Russian Federation of August 19, 2004 No. 418 "On approval of the Regulation on the Federal Agency for Cadastre of Objects

real estate // Meeting of the legislation of the Russian Federation: 2004. No. 34. Art. 3554;

2004 No. 410 "On approval of the rules for the interaction of state authorities of the constituent entities of the Russian Federation and local governments with the territorial structures of the federal executive body authorized to control and oversight in the field of taxes and fees" // SZ RF. 2004, No. 33. Art. 3497;

1.45. Decree of the Government of the Russian Federation of April 07, 2005 (as amended on August 15, 2008) No. 185 "Questions of the Ministry of Finance of the Russian Federation" // SZ of the Russian Federation 2005, No. 15. Art. 1478;

2005 No. 30 (as amended on March 10! 2009, No. 219), together: "Typical regulations of the interaction of federal authorities, executive power" // Meeting * Legislation of the Russian Federation: 2005, No. 4. Art. 305;

1.47. Decree of the Government of the Russian Federation of November 11 ^ 2005. No. 679 "On" Approval of the Model Regulation of the interaction of federal executive bodies // SZ RF. 2005, No. 4, Art. 305;

1.48. Decree of the Government of the Russian Federation of October 15, 2007 No. 675 "On Amendments to Some Acts of the Government of the Russian Federation in terms of the organization of the activities of federal executive bodies" // SZ. RF. 2007, MB 43. Art. 5202;

1.49. Instructions for the Russian Federation of April 10, 2000 No. 60 "On the procedure for drawing up an act of exit tax audit and production, in the case of violations of legislation on taxes and fees" // Russian newspaper No. 205, June 26, 2000, (currently lost strength);

1.50. Order of the Ministry of Internal Affairs of the Russian Federation and MNS of the Russian Federation of January 22, 2004. № 76 / AC-3-06 / 37 "On approval of regulatory legal acts on the procedure for the interaction of the internal affairs bodies and tax authorities to prevent, identify and curb the tax offenses and crimes" // Russian Gazeta, No. 46, March 6, 2004;

approval, forms of documents used by tax, organs at. implementing their powers in relations regulated by the legislation on taxes and fees "// Bulletin of regulatory acts of federal executive bodies, No. 34.2007;

1.52. Order of the Federal Tax Service of the Russian Federation of February 15, 2007 No. SAE-3-18 / [Email Protected] "On approval of the regulations of the Federal Tax Service" // "Bulletin of regulatory acts of federal executive authorities", № 22, 25 May 2007;

1.53. Order of the Federal Tax Service of the Russian Federation of May 30, 2007 No. MM-3-06 / [Email Protected] (as amended on October 14, 2008) "On approval of the concept of the planning system of exit tax checks" // Economics and Life, No. 23, 2007;

1.54. Order of the Federal Tax Service of the Russian Federation of November 1 - 2007 No. MM-3-15 / [Email Protected] "On the change in the structure of the Central Apparatus of the Federal Tax Service of the Russian Federation" // Vestnik of the Russian Federation, 2006, No. 9;

1.55. Order of the Federal Tax Service of the Russian Federation of April 27, 2007 No. MM-3-25 / [Email Protected] "On approval of a single standard for servicing taxpayers" // (currently raised);

1.56. Order of the Federal Tax Service of the Russian Federation of August 14, 2008 No. MM-3-4 / [Email Protected] "On approval of a single service standard for taxpayers" // Russian business newspaper, No. 42, October 28, 2008;

1.57. Order of the Federal Tax Service of the Russian Federation of September 09, 2005 No. SAE-3-01 / [Email Protected] "On approval of the regulation of the organization of work with taxpayers, payers of fees, insurance premiums for compulsory pension insurance and tax agents" // Documents and comments. No. 10.2005;

1.58. Order of the Prosecutor General of the Russian Federation of December 7, 2007 No. 195 "On the organization of prosecutor's supervision for the execution of laws, compliance with human rights and freedoms" // Leisure, No. 3.2008;

1.59. Order of the Judicial Department at the Supreme Court of the Russian Federation of April 20, 2007 No. 51 "On Approval of the Tabel forms of Statistical Reporting on the activities of federal courts of general jurisdiction and global judges, samples of statistical reporting forms" // Consultant Plus: Higher

school-release 1. Autumn 2008;

1.60. Order of the Judicial Department at; Supreme /; Court: Russian: Federation dated 29-December 2007 No. 169 "On approval of the instructions for maintaining: judicial statistics" // Document was not published;

1.61. Order of Rosstat dated April 16, 2008 No. 85 "On approval" Formular-Sample: Forms of federal statistical: observation "// Questions: statistics; №812008 ■.<;:

1.62: Order: FMS of the Russian Federation - No. 39, V of the Ministry of Internal Affairs of the Russian Federation No. 179; Foreign Ministry; RF № * 2619; Ministry of Communications of the Russian Federation № 30 ^ FSB\u003e RF? № 69; FTS of the Russian Federation No. MM-7-6 / 100 dated March 2, 2009 "On the Type Agreement on Information Exchange, in the State Information System of Migration" Accounting "// Bulletin of Regulatory Acts," federal executive bodies, No. 18, May 2009;

1.63. Instruction dated December 9, 2002 No. 525 "On the basics of organization and forms: implementation of the federal bodies of the tax; Police work to prevent crime? and offenses "(Currently? lost strength);

"1.64. Letter of the FTS from 22: November; 2004: № 02-5-11 / [Email Protected] "O * accounting procedure for the purpose of taxation of operations; forgiveness by the founders of the debt of daughterurganization "// Document published;

1.65. Letter; FTS of the Russian Federation of March 23: 2009 No. MM-18-1 / 54 "On the measures of tax administration. / The document was not published;

1.66. Letter of the Federal Tax Service of the Russian Federation of July 23; 2007 No: III G-6-06 / [Email Protected] "On the direction of materials to the internal affairs bodies", the document was published by IE;

2. Judicial practice:

2.1. Resolution of the Constitutional Court of the Russian Federation of July 14, 2005 No. 9-p. In the case of verification of the constitutionality of the provisions of Article 113 of the Tax Code of the Russian. Federations in connection with the complaint of citizen G.A. Polyakova and the request for the Federal Arbitration Court of the Moscow District. Bulletin

Constitutional Court of the Russian Federation, 2005, No. 4;

22. Resolution of the Constitutional Court of the Russian Federation of June 19, 2003 No. 11-P "In the case of the verification of the constitutionality of the provisions of federal legislation and the legislation of the constituent entities of the Russian Federation, which regulates the taxation of small businesses - individual entrepreneurs applying a simplified taxation system, accounting and reporting, in links with complaints of a number of citizens ";

2.3. Looking for the Constitutional Court of the Russian Federation of October 12, 1998 No. 24-P "In the case of verification of the constitutionality of paragraph 3 of Article 11 of the Law of the Russian Federation! dated December 27, 1991 "On the basics of the tax system in the Russian Federation" ";

2.5. Determination of the Constitutional Court of the Russian Federation of July 15, 2008 No. 462-0-0 "On the refusal to accept the complaint of a complaint of a citizen Burdukova Evgeny Alekseevich to violate its constitutional rights part of the second article 17 of the Criminal Code of the Russian Federation." The document was not published;

2.6. Decree of the Plenum of the Supreme Court of the Russian Federation of October 12, 2006 No. 53. On the assessment of the arbitration courts of the validity of the taxpayer of tax benefits. Vestnik of the Russian Federation, 2006, № 12;

2.7. Resolution of the Plenum of the Supreme Court of the Russian Federation of January 27, 2003 No. 2 (ed. Dated November 20, 2008). "On some issues related to the introduction of the Code of the Code of the Russian Federation on Administrative Offenses" Vestnik of the Russian Federation, No. 3, 2003;

2.8. Looking for the Presidium of the Supreme Arbitration Court of the Russian Federation of June 28, 2006 No. 3118/06 // Vestnik of the Russian Federation, 2006, No. 9;

2.9. Resolution of the Federal Arbitration Court of the Volga District of March 11, 2009 in case number A55-14851 / 2008. The document was not published;

2.10. Looking at the FAS of the East Siberian District of August 07, 2006 No. A19-14994 / 05-40-F02-3415 / 06-C1, A19-14994 / 05-40-F02-4016 / 06-C1 in case No. A19-14994 / 05-40. The document was not published;

2.1 ¡. Looking at the Federal Arbitration Court of the East Siberian District of July 15, 2004 No. AZZ-16468 / 0E-SZ-F02-2598 / 04-C1;

2.23. Looking at the FAS of East Siberian, District. Every April 15, 2008 No. AZZ-10393/07-F02-1373 / 08 in the AZZ-10393/07 case;

2.25. Resolution of the FAS of the East Siberian District of March 23, 2006 No. A19-5754 / 05-15-F02-1166 / 06-C1;

2.27. Looking at the FAS of the East Siberian District of December 19, 2007 No. A19-9870 / 07-33-57-F02-9206 / 07 in case No. A19-9870 / 07-33-57;

2.28. Resolution of the FAS of the East Siberian District of March 23, 2006 No. A19-3 5754 / 05-15-F02-1166 / 06-C 1;

No. A19-14994 / 05-40-Ф02-3415 / 06-C1, A19-14994 / 05-40-F02-4016 / 06-C1 in case No. AI9-14994 / 05-40;

2.31. Information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation of March 17, 2003 No. 71 "Review of the practice of permission to the arbitration courts of cases related to the use of certain provisions of the first Tax Code of the Russian Federation";

3. Monographs

3.1. Vinnitsky D.V. Russian tax law. -PB: Legal Center Press, 2003;

3.2. Vitruk N.V. Constitutional justice in Russia (1991-2001): essays of theory and practice, M: "Gorodets". 2001;

3.3. Gogin A.A. Theoretical and legal issues of tax liability: monograph. - Tolyatti, 2003;

3.4. Godma P.M. Financial right. M.: Progress, 1978;

3.5. Grishaev P.I. Objective side of the crime. M., 1961;

3.6. Suspell A.P., Krasnov M.V. Tax crimes / ed. Kk Sarkisova M.: Publishing and consulting company status quo 97, 2004;

3.7. Kobzar-Frolova M.N. Theoretical and Applied Basics of Tax Delicology. Monograph. M.: Rotna Ministry of Finance of Russia, 2009;

3.8. Kudryavtsev V.N. Causes of offenses. -M., 1976;

3.9. Kuznetsov V.G., Kuznetsova I.D., Mironov V.V., Momjyan K.kh. Philosophy: Tutorial. M.: Infra-M, 1999;

3.10. The course of Russian criminal law. Common part / ed. V.N. Kudryavtseva, A.B. Naumova. M.: Spark, 2001;

3.11. Kucherov I.I., Sheremetyev I.I. Administrative responsibility for violations of legislation on taxes and fees. M.: Eid Jurisprudence, 2006;

3.12. Kucherov I.I. Taxes and crime. Historical and legal analysis. - M.: The first exemplary printing house.2000;

3.13. Kucherov I.I., Soloviev I.N. Criminal liability for tax crimes. Comment // Ed. prof. I.I. Kucherov. M.:

JSC "Center for Yurinfor", 2004;

3.14. Lazarev V.V., Lipen St. Theory of State and Law. Textbook. -M., 1998;

3.15. Markova E.I., Tuuranov V.I. Administrative responsibility for the Soviet "right. -Kuibyshev, 1978;

3.16. Mudrykh V.V. Responsibility for violations of tax ". Support. -M.: Uniti, 2001;

3.17. Ovsyanko D.M. State Service ^ Russian Federation. M., lawyer. 2006;

3.18. Starlov Yu: n. Violations of tax legislation and legal liability. Voronezh, 1995;

3.19. Yagykina V.A. Tax legal relationship (theoretical and legal aspect) M.: Yuki "Border". 2004;

3.20. Yakuba O.M. Administrative responsibility. -M.: Legal literature, 1972.

4.1. Gasparyan A.E. Tax offenses in modern Russian society. Experience of sociological analysis: DISS. Cand. sociologist, sciences. -Rostov-on-Don, 2001;

4.2. Golovin. A.Yu. Tax control as a tool for preventing tax offenses. Diss. Cand. jurid science M., 2005;

4.3. Goncharov A.B. Administrative responsibility for offenses in the field of taxation: dis. Cand. Jurid. Nauk. Khabarovsk, 2000;

4.4. Zimin A.B. Tax liability of Russian organizations: DISS: .Kand. jurid science -Spb., 2002;

4.5. Ilyin A.Yu. Formation of the organizational and legal mechanism of tax control in modern conditions. Author. Diss. Cand. jurid science M. Vagna. 2007;

4.6. Kozyrev A.A. Influence of the Institute of Responsibility for Tax Offenses on the Economic Security of the State. Abstract

cand. jurid science Saratov, 2004;

4.7. Krolis L.Yu. Administrative responsibility for violation of tax legislation: dis. Cand. jurid science Ekaterinburg, 1996;

4.8. Kuxin I.I. Tax policy in Russia (theoretical and historical aspect): author. Dr. Jeride. sciences, spb. Academy of the Ministry of Internal Affairs of the Russian Federation. 1999;

4.9. Machene V.A. Tax liability of taxpayers: diss. Kand. jurid science -M.: 2002;

4.10. Musalov N.P. Theoretical and Applied Basics of Administrative Delicology: Dis. Dr. Jeride. science M., 2004;

4.11. Nikulin M.I. Problems of the Science of Administrative Delicology: Author. Diss. Dokt. jurid sciences, 2005;

4.12. Pot A.B. Tax offense as a basis for administrative responsibility: dis. Cand. jurid science Tyumen, 1997;

4.13. Sarkisov A.K. Conflicts in the field of tax relations: theory and practice of legal permission. Author. Diss. Dokt. Jurid Science M., "2006;

4.14. Sattarova H.A. Responsibility of banks for violation of the duties stipulated by the law on taxes and fees: Diss. Kand. jurid science -M., 2001;

4.15. Serdyukova N.V. Financial and legal liability for Russian legislation (development and development): Diss. Kand. jurid science 2002;

4.16. Strelnikov V.V. Legal regime of penalties in the tax right: dis. Kand. jurid science -Voronezh, 2003;

4.17. Tregubova E.V. Administrative and solitistic problems of preventing tax offenses. M., Rotna MF RF, 2005;

4.18. Titov A.C. Theoretical and legal frameworks of tax administration in the Russian Federation: DISS. COMPLEX ARKH. science M.: Volna, 2007;

4.19. Fefilova V.F. Crime and misconduct: author. Disc Cand. jurid science -M., 1977;

4.20. "Charuukhin D.Yu. Institute of Responsibility for Offenses - in the Sphere of Taxes and Fees: Author's Dissense. Cand. Jurid. Sciences. M.: BFHA Ministry of Finance of Russia, 2005;

4.21. Jurmahev P.C. Tax offense G of theoretical and applied problems of legal identification. Diss. Cand. jurid science M.Vagna, 2006;

4.22. Yustus O.I. Financial and Legal Responsibility Taxpayers - Organizations: DISS: .Qand. jurid science -Saratov, 1997;

5. Tutorials, training, teaching aids, comments *

and reference books

5.1. Agapov A.P.! Article comment? To the Code of the Russian Federation on * administrative offenses. Advanced using judicial practice materials. (In two books). M.: Publishing House "Statute", 2004;

5.2. Aduushkin Yu.S. Subjects of administrative responsibility: novels and problems of reforming to the Al // Code of the Russian Federation on. administrative offenses: problems of administrative responsibility in Russia: a collection of scientific papers. -N.Novgorod. ■: Publishing house NWN. 2002;

5.3. Administrative law: Textbook / Ed. Ji.ji. Popova. M.: Lawyer, 2002;

5.4. Alekseev Ai. Criminology: lecture course. - M.: Shield-m. 1998;

5.5. Bartunaeva H.Jl Subject to tax disputes associated with the involvement of business entities to justice. M.: Volkers Clever, 2007;

5.6. Bakhra D.N. Administrative law. Textbook. Part overall. -M.: Publishing house Beck, 1993;

5.7. Bakhra D.N. Administrative responsibility: Tutorial. -M.: Jurisprudence, 1999;

5.8. Fighters G.V. Dolgova M.N. Boytsova G.M.// Postal Comment to Part of the First Tax Code of the Russian Federation. M.: Grossmedia,

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