Paul, A. G. Legal Regulation of Relations on Refund of Excess Taxes and Levies Paid and Withheld

Abstract: The present article is devoted to the issues of legal regulation of relations on refund of excess taxes and levies paid and withheld. The author of the article makes and proves hi conclusion that the system of relations related to refund of excess taxes and levies paid and withheld has a complex structure. The author also describes different types of such relations. These relations are regulated by different sub-branches of the financial law. The author also makes a differentiation between taxation law and budgetary law in the process of regulation of the aforesaid relations. The nature of these relations and peculiarities of legal regulation of those are, in some way, caused by the subject matter under discussion and whether they are solved without conflicts or through a court. Special attention is paid at legal regulation of execution of judicial acts on refund of excess taxes and levies paid and withheld. The provisions discussed in the article can be used when making amendments or additions to taxation and budgetary laws as well as in the process of legal enforcement of the latter.

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