Academic journal article Economics & Sociology

Socio-Legal Implications of Damage Caused by Tax Authorities

Academic journal article Economics & Sociology

Socio-Legal Implications of Damage Caused by Tax Authorities

Article excerpt

ABSTRACT. The article is devoted to the problem of social and legal consequences for the harm caused by the tax authorities. The purpose of this paper is a comprehensive and systematic analysis of the institution of legal responsibility (liability) for the harm caused by the tax authorities and their officials, as well as the development of proposals to improve the existing legislation.

The article reveals the content of the concept of the tax authority and an official of the tax authority , and the legal nature of the concept of civil liability for the damage caused by the tax authorities and their officials, foundations and conditions of the State's responsibility for the damage caused by the tax authorities, especially the occurrence of civil liability for the harm caused by the tax authorities and their officials, particularly compensation for the damage caused by the tax authorities and their officials.

This direction is also complemented with consideration of the legal nature of the problems and the state's responsibility for the harm caused by the tax authorities and their officials.

Keywords: constitutional law, liability, damage, the tax authorities.

(ProQuest: ... denotes non-US-ASCII text omitted.)

Civil law has always showed great importance to the compensation for the damage caused by public authorities and their officials, although the state itself, the regulation of social relations, did not solve this problem completely. One of the functions of the State is to exercise fiscal control and supervision. The tax authorities and their officials can cause non- pecuniary and pecuniary damage, in the exercise of these functions, to Individuals and legal entities, which subsequently must be compensated.

In this case, a civil law liability of non-contractual nature appears which is caused by unlawful actions (inactions) of tax authorities and their officials.

Specific features of such liability for harm caused by the tax authorities and their officials in tort law relations are understudied. It is therefore necessary to analyze the various aspects of civil liability for damage caused by the tax authorities and their officials, namely the need to explore the concept of the tax authority and the officials, the concept and the legal nature of civil liability for damage caused by the tax authorities and their officials, the base and the terms of this responsibility, especially the occurrence of civil liability for the damage caused by the tax authorities and their officials, particularities of compensation for the harm caused by the tax authorities and their officials.

However, currently there is no complete concept of civil liability for the damage caused by the tax authorities and their officials that has a significant impact on the quality of legislative activity in the Republic of Kazakhstan. And based on their enforcement, we can observe significant problems arising in the course of dealing with disputes relating to compensation for the damage caused by the tax authorities and their officials. In connection with the said above, the study of legal responsibility for the harm caused by the tax authorities and their officials, is an important and relevant.

The subject of this topic is the rules of civil law governing the emergence and application of civil liability in respect of the tax authorities and their officials for damage in the area of tax control and supervision.

The objective of this paper is a comprehensive and systematic analysis of the institution of legal responsibility for the harm caused by the tax authorities and their officials, the development of proposals to improve the existing legislation.

The tasks are:

- to define the legal essence of the State's responsibility for the harm caused by the tax authorities and their officials;

- to identify the definition of liability for the harm caused by the tax authorities and their officials;

- to analyze the obligation to compensate for the damage caused by the tax authorities and their officials. …

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