 A Forfeit in Accordance with the Russian Tax Law:A Means of Securing the Performance of Tax Duty or a Measure of Responsibility for a Violation of Tax Rules?Kozyrin Aleksandr ()
HSE Working papers from National Research University Higher School of Economics Abstract: This article examines one of the topical issues of Russian tax law, namely, the issue regarding the definition of a forfeit under the current Russian legislation on taxes and charges. The paper analyses the changes in the legal nature of forfeits under the Russian tax legislation—from the measure of responsibility for violation of tax legislation (in the 1990s) to the means of securing the performance of tax duty (with the entry into force of the Russian Tax Code in 1999). The research identifies the reasons for the alteration of the definition of a forfeit under Russian tax law and assesses the consequences for maintaining the balance of public and private interests in the tax law. The research formulates proposals on improving the legislation regulating tax relations for the computation and payment of forfeits Keywords: tax law; fiscal principle; balance of public and private interests; tax duty; securing the performance of tax duty; measure of responsibility for a violation of tax rules. (search for similar items in EconPapers) Published in WP BRP Series: Law / LAW, April 2018, pages 1-16 Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:hig:wpaper:81/law/2018 Access Statistics for this paper More papers in HSE Working papers from National Research University Higher School of Economics |
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