title: Guarantees of taxpayers’ rights in the procedures of pre-judicial appeal: Consistence of legal positions
metadata.name: dc.contributor.author
metadata.value: Kustova, Margarita V.
metadata.lang: -
metadata.name: dc.date.accessioned
metadata.value: 2018-09-05T15:39:00Z
metadata.lang: -
metadata.name: dc.date.available
metadata.value: 2018-09-05T15:39:00Z
metadata.lang: -
metadata.name: dc.date.issued
metadata.value: 2018-09
metadata.lang: -
metadata.name: dc.identifier.citation
metadata.value: Kustova, Margarita V. 2018. “Guarantees of taxpayers’ rights in the procedures of prejudicial appeal: Consistence of legal positions”. Vestnik of Saint Petersburg University. Law 3: 353–369.
metadata.lang: en_GB
metadata.name: dc.identifier.other
metadata.value: 10.21638/11701/spbu14.2018.306
metadata.lang: -
metadata.name: dc.identifier.uri
metadata.value: http://hdl.handle.net/11701/14782
metadata.lang: -
metadata.name: dc.description.abstract
metadata.value: The article examines problems of ensuring legal consistency in maintaining the necessary
  level of guarantees for taxpayers’ rights in procedures for appealing jurisdictional acts of tax
  authorities. The author finds elements of such inconsistency in the differences in regulation proposed by the tax legislation and the legislation on administrative offences, and in the application
  of the tax rules themselves. The author analyzes law enforcement acts that allow the
  correction of the tax authority’s mistakes negative for the state budget without applying the
  jurisdictional procedure, as a consequence, without observing the rights of taxpayers provided
  by such procedure. The author analyzes the problem in the context of the judicial position on
  the inadmissibility of worsening the position of the taxpayer who filed the complaint. The
  author tells about the inadmissibility of the refusal to apply the tax procedures and the guarantees
  for taxpayer’s rights established in such procedures due to the lack of tools for the revision
  of mistaken decisions of the tax authorities entailing property losses of the state. The author
  believes that the lack of the necessary tools is an occasion to improve the legal regulation of
  procedures, but not to refrain from using the jurisdictional form. Given the recognition of the
  public nature of tax relations by the legislator, the author also notes the undesirability of replacing
  missing jurisdictional procedures for resolving tax and legal conflicts in civil litigation
  procedures, since this does not provide legal certainty.
metadata.lang: en_GB
metadata.name: dc.language.iso
metadata.value: ru
metadata.lang: en_GB
metadata.name: dc.publisher
metadata.value: St Petersburg State University
metadata.lang: en_GB
metadata.name: dc.relation.ispartofseries
metadata.value: Vestnik of St Petersburg University. Law;Volume 9; Issue 3
metadata.lang: -
metadata.name: dc.subject
metadata.value: guarantees for taxpayer’s rights
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: worsening the position of the taxpayer
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: tax jurisdictional procedure
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: pre-judicial tax appeal
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: revision of the decision
metadata.lang: en_GB
metadata.name: dc.title
metadata.value: Guarantees of taxpayers’ rights in the procedures of pre-judicial appeal: Consistence of legal positions
metadata.lang: en_GB
metadata.name: dc.type
metadata.value: Article
metadata.lang: en_GB
resources.filename: 06-Kustova.pdf
resources.url: https://dspace.spbu.ru/bitstream/11701/14782/1/06-Kustova.pdf
resources.format: Adobe PDF
resources.size: 647,17 kB