Vaskevich, K. N. Uses of Systematic Approach for Research into Legal Responsibility for tax Offences

Abstract: This article examines the legal responsibility for violating tax law of the Russian Federation. The work analyses the uses of the systematic approach for studying this legal phenomenon on the basis of which legal responsibility appears to us as a system with its structure and functionalities. This system is described as a “corporeal” structure which is a way of uniting the elements of relatively table subjects and which is typical of the summative system of specific types of legal responsibility and, secondly, the “process” structure – the order of the temporal phases of the processes typical of dynamic systems with parameters changeable with time. The author uses the systematic approach, namely: first, the theory of functional systems developed by P. Anokhin, and second, the theory of dynamic systems, in research of legal phenomena. This article demonstrates the theoretical model of administrative responsibility, on the first level it is represented as a subsystem in the functional system of legal responsibility which makes it possible to define its scope of application, coordination and management connections with the criminal and tax responsibility by separating out a focused useful effect, and on the second level, as a two-stage ongoing process reflecting its contents. This model has a methodological function due to being an important stage is developing specific problems of sector-related types of responsibility, in particular, n tax law, and open ways to their practical improvement.

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