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A Forfeit in Accordance with the Russian Tax Law:A Means of Securing the Performance of Tax Duty or a Measure of Responsibility for a Violation of Tax Rules?

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  • Kozyrin N. Aleksandr

    (National Research University Higher School of Economics)

Abstract

This article examines one of the topical issues of Russian tax law, namely, the issue regarding the definition of a forfeit under the current Russian legislation on taxes and charges. The paper analyses the changes in the legal nature of forfeits under the Russian tax legislation—from the measure of responsibility for violation of tax legislation (in the 1990s) to the means of securing the performance of tax duty (with the entry into force of the Russian Tax Code in 1999). The research identifies the reasons for the alteration of the definition of a forfeit under Russian tax law and assesses the consequences for maintaining the balance of public and private interests in the tax law. The research formulates proposals on improving the legislation regulating tax relations for the computation and payment of forfeits

Suggested Citation

  • Kozyrin N. Aleksandr, 2018. "A Forfeit in Accordance with the Russian Tax Law:A Means of Securing the Performance of Tax Duty or a Measure of Responsibility for a Violation of Tax Rules?," HSE Working papers WP BRP 81/LAW/2018, National Research University Higher School of Economics.
    • Handle: RePEc:hig:wpaper:81/law/2018
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    Keywords

    tax law; fiscal principle; balance of public and private interests; tax duty; securing the performance of tax duty; measure of responsibility for a violation of tax rules.;
    All these keywords.

    JEL classification:

    • Z - Other Special Topics

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