title: System-wide and targeted principles of legal provision of national tax security
metadata.name: dc.contributor.author
metadata.value: Maslov, Kirill V.
metadata.lang: -
metadata.name: dc.date.accessioned
metadata.value: 2024-08-27T10:55:34Z
metadata.lang: -
metadata.name: dc.date.available
metadata.value: 2024-08-27T10:55:34Z
metadata.lang: -
metadata.name: dc.date.issued
metadata.value: 2024-06
metadata.lang: -
metadata.name: dc.identifier.citation
metadata.value: Maslov, Kirill V. 2024. “System-wide and targeted principles of legal provision of national tax security”. Vestnik of Saint Petersburg University. Law 2: 390–403. https://doi.org/10.21638/spbu14.2024.205 (In Russian)
metadata.lang: en_GB
metadata.name: dc.identifier.other
metadata.value: https://doi.org/10.21638/spbu14.2024.205
metadata.lang: -
metadata.name: dc.identifier.uri
metadata.value: http://hdl.handle.net/11701/47314
metadata.lang: -
metadata.name: dc.description.abstract
metadata.value: The principles, acting as the basis of any social system, are of particular importance for the
  legal provision of national tax security as a systematic public management activity carried
  out in a legal form and aimed at countering threats to the accumulation of tax revenues.
  The importance of principles is not limited to their ontological, axiological, epistemological
  and pedagogical roles, but also manifests itself in purely applied functions: conflictological,
  hermeneutic and directly regulatory. The principles of legal provision of national tax
  security are defined as ideas and attitudes that form conceptual and organizational basis
  for the emergence, modification and termination of legal relations that develop inside and
  outside the system of public administration. Such relations are concerned with receiving
  into the budget system such an amount of taxes that corresponds to the planned, taking
  into account the need for full financing of the functions and tasks of the state both in the
  current period and for the purposes of long-term development. The following groups of
  principles of legal provision of national tax security are identified: system-wide, targeted,
  functional, organizational and procedural. Two groups of principles that determine the functioning
  of all subsystems of administrative activities to ensure the national tax security are
  described in detail: system-wide and targeted. The first group includes legality; systematic
  and comprehensive application by public authorities of measures to ensure tax security; priority of public interests while taking into account the legitimate interests of individuals;
  mutual responsibility of the state and the individual; priority of preventive measures to
  ensure tax security. The following principles are targeted: the adequacy of administrative
  activities in tax and related areas to the nature and scale of threats; effectiveness, continuity
  and timeliness of legal response to threats; avoiding the creation of risks and uncertainty
  by state actions; support for innovative development.
metadata.lang: en_GB
metadata.name: dc.description.sponsorship
metadata.value: The research was funded by the Russian Science Foundation, project No. 23-78-10160, https://rscf.
  ru/project/23-78-10160/.
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 15; Issue 2
metadata.lang: -
metadata.name: dc.subject
metadata.value: tax security
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: principle
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: security legal provision
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: security
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: tax threat
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: risk-based approach
metadata.lang: en_GB
metadata.name: dc.title
metadata.value: System-wide and targeted principles of legal provision of national tax security
metadata.lang: en_GB
metadata.name: dc.type
metadata.value: Article
metadata.lang: en_GB
resources.filename: 390-403.pdf
resources.url: https://dspace.spbu.ru/bitstream/11701/47314/1/390-403.pdf
resources.format: Adobe PDF
resources.size: 682,36 kB