俄罗斯联邦税法作为保障国家税收安全的法律形式

A. Kostiukov
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引用次数: 0

摘要

成文法(《俄罗斯联邦税法》、《俄罗斯行政犯罪法》、《刑法典》)在确保其他普通法律中的税收安全方面发挥着特殊作用,因为它们的目的是系统地组织在纳税人和公共当局代表的参与下发展的公共关系团体。正因为如此,成文法才能最有效地解决税务领域最复杂和最严重的安全威胁。本文提出了俄罗斯税法法典化的解决方案。
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Tax Code of the Russian Federation as a legal form of ensuring national tax security
Codified legislative acts (Tax Code of Russian Federation, the Russian Code of Administrative Offences, Criminal Code) play a special role in ensuring tax security among other ordinary laws, because they are designed systematically to organize the groups of public relations developing with the participation of taxpayers and representatives of public authorities. That is exactly why codified acts can most effectively resolve the most complex and serious threats to security in the tax sphere. This article presents solutions for the Russian tax law codification.
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