title: The actual aspects of the prevention of the illegal beneficial interest to become and the administrative-legal regulation of the tax system of the Russian Federation
metadata.name: dc.contributor.author
metadata.value: Novoselova, Maria A.
metadata.lang: -
metadata.name: dc.date.accessioned
metadata.value: 2020-03-19T16:54:32Z
metadata.lang: -
metadata.name: dc.date.available
metadata.value: 2020-03-19T16:54:32Z
metadata.lang: -
metadata.name: dc.date.issued
metadata.value: 2020-03
metadata.lang: -
metadata.name: dc.identifier.citation
metadata.value: Novoselova, Maria A. 2020. “The actual aspects of the prevention of the illegal beneficial interest to become and the administrative-legal regulation of the tax system of the Russian Federation”. Vestnik of Saint Petersburg University. Law 1: 87–101.
metadata.lang: en_GB
metadata.name: dc.identifier.other
metadata.value: https://doi.org/10.21638/spbu14.2020.106
metadata.lang: -
metadata.name: dc.identifier.uri
metadata.value: http://hdl.handle.net/11701/17235
metadata.lang: -
metadata.name: dc.description.abstract
metadata.value: The author creates a model (pyramid) of the causality which occurs under the tax legal regulatory
  mechanism. There is an analysis of the details of implementation of a risk-based approach
  by the Russian tax authorities with use of innovative hardware and software system. Having
  based on the research data the author suggests the way to improve an administrative legal
  regulatory mechanism which will increase the effectiveness of tax administration and reduce
  the risk of harm to the public interests. And it is important to comply with a principle of the
  personification of the responsibility of the individuals. These individuals are real or nominal
  officials of a company or an individual entrepreneur, and their actions lead to the fact that a
  taxpayer (the company or individual entrepreneur) had got the unreasonable tax benefit. Invocation
  of the administrative responsibility to the individuals, as we can suppose, will make it possible to improve the legal regulatory mechanism working within the group of relations
  which are studied in the research. In addition to this, the study reveals the appropriateness of
  the change the size of sanctions applying to the officials found responsible for such violations.
  A sanction should be ranked according to the form of guilty. It appears that a tax legal regulatory
  mechanism with a risk-based approach should take place given the characteristics it takes
  on in any independent methodological plane (juridical, psychological, sociological, historical,
  and political one). As a result, psychological, sociological, and historical factors start working
  in the process of the juridical construction impact on the object of the legal regulation. And
  in the long term these factors would enable the mechanism to prevent the illegal beneficial
  interest of the real beneficiaries to become bot not merely to remove the negative legal, and
  economic consequences of their misconduct.
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 11; Issue 1
metadata.lang: -
metadata.name: dc.subject
metadata.value: risk-based approach
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: control and supervisory activities
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: independent methodological plane
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: beneficiary
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: business purpose
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: beneficial interest
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: unreasonable tax benefit
metadata.lang: en_GB
metadata.name: dc.title
metadata.value: The actual aspects of the prevention of the illegal beneficial interest to become and the administrative-legal regulation of the tax system of the Russian Federation
metadata.lang: en_GB
metadata.name: dc.type
metadata.value: Article
metadata.lang: en_GB
resources.filename: 87-101.pdf
resources.url: https://dspace.spbu.ru/bitstream/11701/17235/1/87-101.pdf
resources.format: Adobe PDF
resources.size: 641,76 kB