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Taxes and Taxation
Reference:

Kobzar-Frolova, M. N. The Basics (Main Principles) of Tax Delictology

Abstract: Tax delictology is aimed at studying and analyzing the reasons of appearance of delict situations in the sphere of tax payments and levies, studying personal traits of delict committers and suggesting certain prevention measures. The main purpose of the preventive measures is to guarantee timely and full entrance of tax and levies in the state budget. The main principles of tax delictology are quite similar to the principles of financial (tax) legal relationships. Among those special attention should be given to the following: principle of legality, principle of personal constitutional rights, nondiscrimination principle, principle of justice, principle of optionality and competition, presumption of innocence, principle of equality before the law and law-enforcement official, principle of necessity of responsibility, principles of scientific justification, professionalism and competence of subjects of tax administration, principles of timely and full examination of a case on its merits and etc.


Keywords:

tax, delictology, science, principle, legalibility, nondiscrimination, legality, competition, equality, necessity, justification, optionality.


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