THE IMPORTANCE OF FEEDBACK IN TAXATION LIABILITY RELATIONSHIPS

  • S. P. Bortnikov Samara National Research University
Palavras-chave: tax liability, public finance, governmental finance, feedback, backward link, regulatory relationship, protective relationship

Resumo

the pertinence of the theme is due to the disputable nature of taxation liability problems in legal science.  Despite more than fifty years of research, there is still no common opinion as to its definition, functions, principles, classification criteria and relationship with related legal categories.  The lack of legal research of the feedback of the violating entity to the authirised body is worth noting as well.  Solving these problems would reveal the nature of tax liability to finally improve performance of this public obligation, law and order.  The article explores direct and backward communications in taxation.  The key approach or method used here is to reveal the impact of both – the tax liability itself and the institute of liability – on business entities’ and private individuals’ economic activity.  The article claims, that bringing to account and entering into a relationship where the violator has to explain and substantiate his actions provides a feedback for the public entity.  The purpose of tax liability is defined as that of an instrument of bringing the legal relationship back to the regulated state.  The article is of practical use for legislators, judicial and administrative bodies, as well as in scientific research of legal responsibility problems in all branches of law.  Conclusions and suggestions of the article amend and develop the provisions of responsibility legislation being of methodic importance for further research in this area both theoretically and practically.

Referências

Abbott К. W., Snidal D. Hard and Soft Law in International Governance // International Organization. 2000. Vol. 54, № 3. P. 418-430.

Hans J.L.M. Gribnau, Ave-Geidi Jallai. Good Tax Governance: A Matter of Moral Responsibility and Transparency // Nordic Tax J. 2017; P. 67–90.

Honore, T. Responsibility and Fault / Tony Honore. – Hardcover: Hart Publishing, 1999. – 163 p.

Lang, M. The Role of the OECD Commentary in Tax Treaty Interpretation / M. Lang, F. Brugger // Australian Tax Forum. – 2008. – рр. 95-108. URL: http: //www2.wu-wien.ac.at/taxlaw/publikationen.LangBrugger_australiantaxforum_ 95ff.pdf (дата обращения: 17.09.2013).

McKeon, R. The Development and the Significance of the Concept of Responsibility / R. McKeon // Revue Internationale de Philosophie. – 1957. – P. 7-21.

Meyer J. W. Globalization: Sources and Effects on National States and Societies // International Journal of Comparative Sociology. 2000. Vol. 15, № 2. Р. 240-257.
Meyer T. Soft Law as Delegation // Fordham International Law Journal. 2008. Vol. 32, № 3. P. 880-897.

Murphy, Kristina (2004), «The Role of Trust in Nurturing Compliance: A Study of Accused Tax Avoiders», Law and Human Behavior, Vol. 28 (2), pp. 187-209.

Relating to Responsibility: Essay sin Honor of Tony Honore on his 80th Birthday / ed. by Peter Cane and John Gardner. – Oxford: Hart Publishing Co, 2001. – 243 p.

Schäfer, H.-B. Legal Rules and Standards / H.-B. Schäfer // German Working Papers in Law and Economics. – 2002. – Vol. 2002, № 2. – 7 рр. URL: http://ssrn.com/abstract=999860 (дата обращения: 25.08.2013).

Weber, Max. 1946/1958. From Max Weber: Essays in Sociology. Translated and edited by H. H. Gerth and C. Wright Mills. Oxford University Press. – 283 p.

Weber, Max.. The Methodology of the Social Sciences. New York: Free Press. 1949. – 90 p.

Fedosimov B.A., Improvement of the Taxation System of the Russian Federation [Sovershenstvovaniye nalogovoy sistemy Rossiyskoy Federatsii] – Monografiya. M .: Knorus, 2017. - 204 s.

Wiener N., Cybernetics or Control and Communication in the Animal and the Machine [Kibernetika, ili Upravleniye i svyaz v zhivotnom i mashine] / per. s angl. I.V. Solovyeva; pod red. G.N. Povarova. M .: Izd-vo «Sovetskoye radio», 1958. - 124.

Gorbunova O.N., The Problems of Improvement of the Main Financial and Legal Institutions in Transition of Russia to the Market [Problemy sovershenstvovaniya osnovnykh finansovo-pravovykh institutov v usloviyakh perekhoda Rossii k rynku] – avtoref. dis. ... d-ra yurid. nauk: 12.00.12 / Gorbunova Olga Nikolayevna; Moskovskaya gosudarstvennaya yuridicheskaya akademiya. M., 1996. - 314 c.

Razgildeyev A.V., Severance Pay, Rescindment of Employment and Golden Parachutes: Should there be Nuances in Taxation? [Vykhodnoye posobiye, plata za otkaz ot trudovogo dogovora i «zolotyye parashyuty»: dolzhny li byt nyuansy v nalogooblozhenii?] – Vestnik ekonomicheskogo pravosudiya RF, iyul 2017, № 7. S. 17-29.

Zhuravliov R.A., Nechevin D.K., Tolstukhina T.V., Standzon L.V., Implementation of International Law into Russian Legislation in the Area of Fighting Corruption [Implementatsiya norm mezhdunarodnogo prava v sfere borby s korruptsiyey v rossiyskom zakonodatelstve] // Izvestiya TulGU. Ekonomicheskiye i yuridicheskiye nauki. Vyp. 3. CH. II. Yuridicheskiye nauki. Tula, 2013. S. 37-49.

Ioffe O.S., Shargorodskiy M.D., Problems of the Theory of Law [Voprosy teorii prava] – M .: Izdatelstvo «Gosyurizdat», 1961. - 381 c.
Cybernetics and Society [Kibernetika i obshchestvo] – M .: Izdatelstvo inostrannoy literatury, 1958. - 294 c.

Omarov A.M., Social Management, Some Theoretical and Practical Problems [Sotsialnoye upravleniye, nekotoryye voprosy teorii i praktiki] – M.: Mysl, 1980. - 269 c.

Petrushenko P.A., Principle of Feedback [Printsip obratnoy svyazi] – M., 1967. - 275 c.

Poliakov A.V., The General Theory of Law: Problems of Interpretation in the –Context of Communicative Paradigm [Obshchaya teoriya prava: Problemy interpretatsii v kontekste kommunikativnogo podkhoda] – kurs lektsiy. SPb .: Izdatelskiy dom S.-Peterburgskogo. un-ta, 2004. - 863 c.

Protassov V.N., What and How the Law Regulates [Chto i kak reguliruyet pravo] – M .: Yurist, 1995. - 95 c.

Protassov V.N., Legal Relationship as a System [Pravootnosheniye kak sistema] – M .: Yurid. lit, 1991. - 143 c.

Fighting Corruption in Federal Executive Bodies. Research and Practical Manual [Protivodeystviye korruptsii v federalnykh organakh ispolnitelnoy vlasti: nauchno-prakticheskoye posobiye] / T.A. Yedkova, N.V. Kichigin, A.F. Nozdrachiov [i dr.]; otv. red. A.F. Nozdrachiov. M .: Izdatelstvo «Ankil»; «Institut zakonodatelstva i sravnitelnogo pravovedeniya pri Pravitelstve RF», 2012. - 184 g. v.
Publicado
2020-04-23
Como Citar
P. BORTNIKOV, S. THE IMPORTANCE OF FEEDBACK IN TAXATION LIABILITY RELATIONSHIPS. Gênero & Direito, v. 9, n. 03, 23 abr. 2020.
Seção
Seção Livre