Zolotareva, A. B. Particular Issues in Legal Regulation of Tax Collection

Abstract: The Resolution of the Plenary Assembly of the Supreme Court of Arbitration of Russia ‘On particular issues arising during application of the first part of the Tax Code of the Russian Federation by arbitration courts’ has a whole section devoted to enforced tax collection. However, there are still some practical issues of implementation of tax enforcement that are left beyond the scope of the Plenary Assembly and in any way can’t be solved without making amendments to tax legislation. The author of the present research article views the aspects of tax enforcement listed in Part 3. The author uses methods that are traditionally used in legal researches including the method of comparative legal analysis and the method of systems analysis. The author touches upon the following aspects of tax enforcement: collection of taxes payable before the period of performance of tax notice expires; tax collection by means of monetary funds and other property of a taxpayer and legal collection of taxes payable after reversal of a decision to collect taxes due to the abuse of legal process by tax authorities. The article also contains suggestions on how to solve the aforesaid problems. The author offers to include these suggestions in the Main Directions in Tax Policy 2015.

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