对未支付约定数额的纳税义务的刑事(财政)制裁

A. Barikova
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引用次数: 0

摘要

对不支付商定数额的纳税义务适用刑事(金融)制裁的研究的相关性是由税收和费用征收、控制机构的权限、其官员的权力和义务、违反税收立法的责任等多方面和有争议的关系决定的。这篇文章的目的是揭示对不支付商定数额的纳税义务适用刑事(金融)制裁的特点。使用了当代的一般哲学方法、一般科学方法和具体科学方法。在申请罚款时,让付款人承担财务责任的程序和金融科技模式已经得到解决。有人提出,可以征收罚款的期限的计算日期是约定的纳税义务的支付日期,而不是约定的货币责任的法定支付期限到期的日期。计算该期限的具体日期已根据税务机关对约定税款(货币)义务的支付及时性进行的商会审计进行了处理,纳税人逾期支付约定货币责任的罚款申请为实际支付约定税款的日期。这些结果的实际价值在于,它们可用于确定具体的时间限制,以计算可以对支付商定货币义务的及时性进行分庭检查的期限。
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Penal (financial) sanctions for non-payment of agreed amounts of tax obligations
The relevance of the research of applying penal (financial) sanctions for non-payment of agreed amounts of tax obligations has been determined by multifaceted and controversial relations that arise regarding tax and fee collection, competence of controlling bodies, powers and duties of their officials, responsibility for violations of tax legislation. The purpose of the article is to reveal the features of applying penal (financial) sanctions for non-payment of agreed amounts of tax obligations. Contemporary general philosophical, general scientific and specific scientific methods have been used. The procedure for bringing the payer to financial responsibility and fintech model when applying fines have been addressed. It has been adduced that the date from which the period during which a fine could be imposed is calculated is the date of payment of the agreed amount of the tax liability, and not the date on which the statutory payment period for the agreed monetary liability expires. Specificity of the date from which this period is calculated, has been dealt with in terms of the tax authority conducting a chamber audit on the timeliness of payment of the agreed tax (monetary) obligation, and the application of fines for late payment by the taxpayer of the agreed monetary liability is the date of actual payment of the agreed amount of the tax liability. The practical value of the results is that they could be used to establish specific temporal limits for calculating the period during which a chamber check could be conducted on the timeliness for paying the agreed monetary obligations.
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来源期刊
自引率
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发文量
7
审稿时长
10 weeks
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