Translate this page:
Please select your language to translate the article


You can just close the window to don't translate
Library
Your profile

Back to contents

Taxes and Taxation
Reference:

Napso M. B. Fulfilling tax obligations: on the issue of the meaning of presumption of voluntariness of tax payment

Abstract: The article focuses on the issues of establishing and developing the legal norms which contain principles and presumptions – particularly those that are not yet fully expressed in Law. First and foremost, it’s the presumption of voluntariness of tax payment, which exist in the spirit of the Law, but not in its letter. Such approach cannot be justified because this presumption is considered fundamental. It is this presumption that defines the way for tax payment execution by setting priority for tax payment before tax collection. With both ways of taxation present, a legitimate question on their correlation arises. Moreover, it is imperative to show the connection between tax payment, collection and recovery: the three ways of fulfilling tax obligations. This is reflected in the author’s definitions of presumption of voluntariness.


Keywords:

Tax and taxation taxes, voluntary tax payment, compulsory tax payment, enforcement measures, tax policy, tax-payer, tax collection, tax claims, presumption


This article can be downloaded freely in PDF format for reading. Download article


References
1. Bryzgalin A.V. Printsipy nalogovogo prava: teoriya i praktika // Zakonodatel'stvo i ekonomika. 2009. ¹ 19-20.
2. Gadzhiev G.A. Konstitutsionnye printsipy dobrosovestnosti i nedopustimosti zloupotrebleniya sub'ektivnymi pravami // Gosudarstvo i pravo. 2012. ¹ 7.
3. Demin A.V. Obshchie printsipy nalogooblozheniya // Khozyaystvo i pravo. 2009. ¹ 2, 3.
4. Zemtsova V. Prezumptsii i preyuditsii kak yuridicheskie pravila dokazyvaniya v nalogovykh sporakh // Pravo i ekonomika. 2009. ¹ 9.
5. Smirnov D.A. Pravovye prezumptsii i printsipy nalogovogo prava kak sredstva ogranicheniya negativnogo usmotreniya v nalogovom pravoprimenenii // Sovremennoe pravo. 2010. ¹ 9.
6. Shchekin D.M. Yuridicheskie prezumptsii v nalogovom prave.-M., 2012