Journal section JURISPRUDENCE
Оn the issue of liberalization of punishment in the tax area
The article analyzes the legal issue of fair punishment for a tax offence; explores the legal interest of the taxpayer to reduce the value of tax penalty and the duty of the tax authority to take into account this interest; it is proposed in each case of sentencing the taxpayer to take into account the financial damage caused to the state; it is concluded that the modern flat scale of tax punishment is too harsh: without exception, all offences provide for punishment only in the form of monetary penalties (fines); the law enforcement official does not have the opportunity to maneuver in the issue of sentencing, which does not fully meet the goals of tax and legal regulation; the article substantiates the position of the need for a differentiated approach in determining the measure of responsibility of the perpetrator, taking into account the general legal and sectoral principles of proportionality, reasonableness and fairness, depending on the nature and severity of the offense, the amount of damage caused; as an alternative to a monetary fine, it is proposed to introduce such a tax sanction as a warning, as well as the concept of «insignificant act» not previously known to Russian tax law, the use of which seems expedient and justified for some offences with a formal composition.
Keywords: taxpayer; tax authority; legitimate interest; financial damage; punishment; liability; fine; prevention; insignificance of the act; justice.
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Associate Professor of the Department of Administrative and Financial Law of the Northwestern Institute (branch) of the O. E. Kutafin University (MSLA), PhD. in Law, Associate Professor
, e-mail syadr@yandex.ru
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Russ.).
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in tax law and legal means to overcome it : the diss. ... Dsc. in Law]. Ekaterinburg, 2014. 452 p. (In Russ.).
3. ZHuravleva O. O. Nalogovye sankcii: ponyatie, sistema i perspektivy razvitiya [Tax sanctions: concept, system and
development prospects]. ZHurn. ros. prava – Journal of Russian Law. 2014. Iss. 10. P. 112–124. (In Russ.).
4. Zavojkina N. V poiske smyagchayushchih obstoyatel’stv [In search of mitigating circumstances]. EHZH-YUrist – ELLawyer. 2006. Iss. 39. Access from the reference legal system «ConsultantPlus». (In Russ.).
5. Kirin A. V. Preduprezhdenie i ego osobaya rol’ kak mery administrativnoj otvetstvennosti [Warning and its special role as a
measure of administrative responsibility]. Adm. pravo i process – Administrative Law and Process. 2011. Iss. 10. P. 31–32.
(In Russ.).
6. Po delu № A21-1293/2009 Arbitrazhnogo suda Kaliningradskoj oblasti : postanovlenie Prezidiuma Vyssh. Arbitrazh. suda
Ros. Federacii ot 21.12.2010 № 10490/10 [In case No. А21-1293/2009 of the Arbitration Court of the Kaliningrad Region :
decree of the Presidium of the Supreme Arbitration Court of the Russian Federation from 21.12.2010 No. 10490/10]. Vestn.
Vyssh. Arbitrazh. suda Ros. Federacii – Bulletin of the Supreme Arbitration Court of the Russian Federation. 2011. Iss. 3.
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Ros. Federacii ot 11.11.2008 № 6870/08 [In case No. А21-5063/2007 of the Arbitration Court of the Kaliningrad Region :
decree of the Presidium of the Supreme Arbitration Court of the Russian Federation from 11.11.2008 No. 6870/08]. Vestn.
Vyssh. Arbitrazh. suda Ros. Federacii – Bulletin of the Supreme Arbitration Court of the Russian Federation. 2009. Iss. 3.
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11. Po delu o proverke konstitucionnosti otdel’nyh polozhenij abzaca shestogo stat’i 6 i abzaca vtorogo chasti pervoj stat’i
7 Zakona Rossijskoj Federacii ot 18 iyunya 1993 goda «O primenenii kontrol’no-kassovyh mashin pri osushchestvlenii
denezhnyh raschetov s naseleniem» v svyazi s zaprosom Dmitrovskogo rajonnogo suda Moskovskoj oblasti i zhalobami
grazhdan : postanovlenie Konstitucion. cuda Ros. Federacii ot 12.05.1998 № 14-P [In the case on the verification of the
constitutionality of certain provisions of the sixth paragraph of Article 6 and the paragraph of the second part of the first
part of Article 7 of the Law of the Russian Federation of June 18, 1993 «On the use of cash registers for cash settlements
with the population» in connection with the request of the Dmitrovsky District Court of Moscow region and complaints of
citizens : decree of the Constitutional Court of the Russian Federation from 12.05.1998 No. 14-P]. Sobr. zakonodatel’stva
Ros. Federacii – Collection of Legislation of the Russian Federation. 1998. Iss. 20. Art. 2173. (In Russ.).
12. Po delu o proverke konstitucionnosti podpunkta «a» punkta 22 i punkta 24 stat’i 5 Federal’nogo zakona ot
28 iyunya 2014 goda № 188-FZ «O vnesenii izmenenij v otdel’nye zakonodatel’nye akty Rossijskoj Federacii po voprosam
obyazatel’nogo social’nogo strahovaniya» v svyazi s zaprosami Arbitrazhnogo suda goroda Moskvy i Arbitrazhnogo suda
Penzenskoj oblasti : postanovlenie Konstitucion. cuda Ros. Federacii ot 19.01.2016 № 2-P [In the case on the verification of
the constitutionality of subparagraph «a» of paragraph 22 and paragraph 24 of Article 5 of the Federal Law of June 28, 2014
No. 188-FZ «On Amending Certain Legislative Acts of the Russian Federation on Mandatory Social Insurance» in connection
with the requests of the Arbitration Court court of the city of Moscow and the Arbitration Court of the Penza region : decree
of the Constitutional Court of the Russian Federation from 19.01.2016 No. 2-P]. Sobr. zakonodatel’stva Ros. Federacii –
Collection of Legislation of the Russian Federation. 2016. Iss. 5. Art. 762. (In Russ.).
13. Po delu o proverke konstitucionnosti polozhenij stat’i 113 Nalogovogo kodeksa Rossijskoj Federacii v svyazi s
zhaloboj grazhdanki G. A. Polyakovoj i zaprosom Federal’nogo arbitrazhnogo suda Moskovskogo okruga : postanovlenie
Konstitucion. cuda Ros. Federacii ot 14.07.2005 № 9-P [In the case on the verification of the constitutionality of the
provisions of Article 113 of the Tax Code of the Russian Federation in connection with the complaint of the citizen G. A.
Polyakova and the request of the Federal Arbitration Court of the Moscow District : decree of the Constitutional Court of
the Russian Federation from 14.07.2005 No. 9-P]. Sobr. zakonodatel’stva Ros. Federacii – Collection of Legislation of the
Russian Federation. 2005. Iss. 30 (part two). Art. 3200. (In Russ.).
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1993 goda «O federal’nyh organah nalogovoj policii» : postanovlenie Konstitucion. cuda Ros. Federacii ot 17.12.1996
№ 20-P [In the case on the verification of the constitutionality of paragraphs 2 and 3 of part one of Article 11 of the Law of the
Russian Federation of June 24, 1993 «On Federal Tax Police Authorities» : decree of the Constitutional Court of the Russian
Federation from 17.12.1996 No. 20-P]. Sobr. zakonodatel’stva Ros. Federacii – Collection of Legislation of the Russian
Federation. 1997. Iss. 1. Art. 197. (In Russ.).
15. Ryzhikov A. M. K voprosu o ponyatii maloznachitel’nosti v delah ob administrativnyh i nalogovyh pravonarusheniyah [On
the issue of the concept of insignificance in cases of administrative and tax offenses]. Adm. i municip. pravo – Administrative
and municipal law. 2008. Iss. 6. P. 81–83. (In Russ.).
