Izvestiya of Saratov University.

Economics. Management. Law

ISSN 1994-2540 (Print)
ISSN 2542-1956 (Online)

For citation:

Shamionov A. R. Legal Nature Penalties in the Tax And Customs Law. Journal Izvestiya of Saratov University. Economics. Management. Law, 2017, vol. 17, iss. 1, pp. 118-124. DOI: 10.18500/1994-2540-2017-17-1-118-124

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Language: 
Russian
Heading: 
Law
Article type: 
Article
UDC: 
347.73
DOI: 
10.18500/1994-2540-2017-17-1-118-124

Legal Nature Penalties in the Tax And Customs Law

Autors: 
Shamionov A. R., Saratov State University
Abstract: 

Introduction. Due to the growing problem of improper fulfillment of tax obligations and incomplete and / or late payment of customs duties and taxes, there is a need in-depth study of fine institution as a way to ensure the fulfillment of tax obligations in tax law, as well as a measure of responsibility for late or incomplete payment of customs duties in the customs law for the proper execution of tax payers, taxes and customs duties corresponding responsibilities. Purpose. The main goal of study is to analyze the problem of establishing the legal nature of penalties in the tax and customs area. Results. In the Russian customs legislation, penalty is a measure of the financial liability because it has such features and legally not enshrined as a way to provide security for payment of customs duties. Although penalties have features of the legal responsibility, it is not a sanction measure of responsibility for failure or delay in the execution of the tax obligation, as it does not require a finding of guilt and is a security character. Conclution. The author substantiates the conclusion that that the penalties in tax law is one way of ensuring fulfillment of the obligation to pay taxes and fees. It noted that this legal institution is not a measure of tax liability, and is a security character. Tha arguments are presented that proves validity of penalties in the customs classification of the right to sanction, as the financial and legal responsibility

Key words: 
fine
ways to enforce the obligations
financial liability measure
financial and legal sanction
Reference: 
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Received: 
17.10.2016
Accepted: 
21.11.2016