Научная статья на тему 'Mediation in tax disputes: prospects for development'

Mediation in tax disputes: prospects for development Текст научной статьи по специальности «Право»

CC BY
412
78
i Надоели баннеры? Вы всегда можете отключить рекламу.
Журнал
Colloquium-journal
Область наук
Ключевые слова
tax dispute / mediation / tax relations / alternative means of dispute resolution.

Аннотация научной статьи по праву, автор научной работы — Kolyada Herman, Prizhennikova A. N.

Existing tax systems inevitably give rise to conflicts. The subject of these conflicts is the misinterpretation of the application of the rules, the fact-finding of bad faith taxpayers, etc. In this regard, relevant is the issue of settlement of tax disputes by implementing mediation procedures. The use of mediation in the resolution of tax disputes is an effective means of combating the increase in the number of court cases and, as a result, improves the quality of justice. The author comes to the conclusion that alternative means of dispute resolution differ in flexibility, simplicity, efficiency.

i Надоели баннеры? Вы всегда можете отключить рекламу.
iНе можете найти то, что вам нужно? Попробуйте сервис подбора литературы.
i Надоели баннеры? Вы всегда можете отключить рекламу.

Текст научной работы на тему «Mediation in tax disputes: prospects for development»

94

LEGAL SCIIEMOIS /

общая сумма уплаченного административного штрафа была сопоставима с суммой ежегодных взносов, лицо должно быть привлечено к ответственности от 4 до 16 раз за один год, что, как мы понимаем, почти невозможно. В связи с этим положения законопроекта № 550695-7 в части установления санкции в виде административного штрафа в размере от 20 000 руб. до 30 000 руб., при повторном привлечении лица к административной ответственности за незаконное предпринимательство, представляются нам вполне обоснованными.

Отметим, что КоАП РФ предусматривает возможность прекращения дела об административном правонарушении на этапе его рассмотрения при объявлении устного замечания ввиду малозначительности совершенного административного правонарушения (п. 2 ч. 1.1. ст. 29.9, ст. 2.9 Кодекса). По общему правилу данная норма применима ко всем административным правонарушениям, в том числе к случаям незаконного предприниматель-ства12. Таким образом, необходимость применения санкции части 1 статьи 14.1 Кодекса должна оцениваться судом с учётом всех обстоятельств конкретного дела.

В связи с указанным предлагаемое нами увеличение размера административного штрафа за осуществление предпринимательской деятельности без государственной регистрации не коснется лиц,

чьи действия, хотя формально и содержат признаки состава административного правонарушения, но с учетом его характера, роли правонарушителя, размера вреда и тяжести наступивших последствий не представляют существенного нарушения охраняемых общественных правоотношений.

Мы полагаем, что предлагаемый нами нижний предел административного штрафа за незаконное предпринимательство (2250 руб.) не столь незначителен, чем действующий сейчас и способен «простимулировать» сознательных граждан легализовать свою деятельность или прекратить заниматься ей вовсе. Также в случае реализации наших предложений максимальный размер данного штрафа, назначаемый за повторное правонарушение (30 000 руб.), будет сопоставим с суммой обязательных страховых взносов зарегистрированных субъектов предпринимательской деятельности. Именно такие меры, на наш взгляд, будут содействовать выполнению задач законодательства об административных правонарушениях, установленных статьёй 1.2 КоАП РФ.

Список литературы

1. Попов А.В. К вопросу о составе административного правонарушения, предусмотренного частью 1 статьи 14.1 КоАП РФ (незаконное предпринимательство) // Вестник Омской юридической академии. 2018. № 2. С. 212-221.

УДК 342.9

Kolyada Herman

2nd year student of the faculty of Law International Academy of business and management

Prizhennikova A.N. Scientific supervisor:

associate Professor of the Department of Legal regulation economic activities of the

candidate of law, associate Professor Financial University under the Government of the Russian Federation,

MEDIATION IN TAX DISPUTES: PROSPECTS FOR DEVELOPMENT

Annotation

Existing tax systems inevitably give rise to conflicts. The subject of these conflicts is the misinterpretation of the application of the rules, the fact-finding of bad faith taxpayers, etc. In this regard, relevant is the issue of settlement of tax disputes by implementing mediation procedures. The use of mediation in the resolution of tax disputes is an effective means of combating the increase in the number of court cases and, as a result, improves the quality of justice.

The author comes to the conclusion that alternative means of dispute resolution differ in flexibility, simplicity, efficiency.

Keyword: tax dispute, mediation, tax relations, alternative means of dispute resolution.

The Tax code of the Russian Federation was amended (Federal law No. 153-FZ of 02.07.2013) on the mandatory procedure for appealing all tax disputes to court. The provisions of the law are aimed at solving several tasks: speeding up the process of consideration of complaints, saving the time spent by the applicant,

reducing the burden on the courts, ensuring the consistency of the pre-trial and judicial stages of resolving tax disputes, as well as improving the quality of the work of the tax authorities while strengthening the guarantees of taxpayers to protect violated rights.

12 О некоторых вопросах, возникающих у судов при применении Кодекса Российской Федерации об административных правонарушениях : постановление Пленума

Верхов. Суда Рос. Федерации от 24.03.2005 № 5. Доступ из СПС «КонсультантПлюс».

«C@yL@qyiym-J®yrMaL»#2i26),2@19 / LEGAL tdMC

Thus, the effectiveness of pre-trial audit is the accelerated consideration of the dispute (the tax authorities have 15 days to consider the complaint). Thus, the term of the trial, taking into account the appeal, on average from three months to a year or more. Practice shows that the settlement of the dispute in the framework of pre-trial appeal is of great importance.

In the legal literature, tax disputes are understood as "legal situations related to the application of legislation governing the conditions, procedure for calculation and payment of taxes that arise between tax authorities and taxpayers" [5, p.1-10]; a tax dispute is considered "as a legal dispute between the state and taxpayers on the issues of tax law, fact or 4 tax procedures to be resolved by the authorized state body»[6]; "disagreement arising on the basis of specific legal facts between the taxpayer (tax agent) and the authorized state body (entity) concerning consideration of legality of the nonnormative legal act, decision or action (inaction) of the latter "[7]; " legal dispute (dispute on the subjective right) between the state, on the one hand, and other participants of the tax legal relationship, proceeding in the form established by law and resolved by the competent state body, on the other, connected with calculation and payment of taxes» [8] ; "disagreement arising on the basis of specific legal facts between the taxpayer (tax agent) and the authorized state body (entity) on the review of the legality of the non-normative legal act, decision or action (inaction) of the latter" [13] .

The essential features of tax disputes that determine their legal nature are the following: 1) the object of the dispute - the interest of the parties to the dispute; 2) the subject composition; 3) the passage in the form prescribed by law and the resolution of the competent state body.

Thus, in the production of arbitration courts of the Russian Federation for the first half of 2017 there were 16 815 cases related to the application of tax legislation. Compared with the figure for the same period of the previous year, the number of disputes increased slightly (in 2016, during this period, 16,719 proceedings of this type were pending in the courts). According to statistics, most tax disputes are initiated by the fiscal authorities and relate to the collection of mandatory payments and sanctions. In the first half of 2017, the courts of subjects of the Russian Federation considered 10,856 such cases, and in 2016 — 10,047. At the same time, the claims of the plaintiffs in these disputes were satisfied only in 1/3 of the cases considered. In second place on the relevance of the cases on challenging non-normative acts of tax authorities and actions of officials. This type of tax disputes are usually initiated by economic entities — entrepreneurs and legal entities. In total, in the first half of 2017, there were 5,587 such cases in the proceedings of the courts [15].

What are the causes of tax disputes? Analyzing the judicial practice, we can conclude that the most common are:

- illegality of regulatory legal acts in the field of taxes and fees;

- illegality of non-normative legal acts of tax authorities and actions (inaction) of officials (including refusal of VAT refund);

95_

- collection of mandatory payments and sanctions (including those related to the recovery of funds from the taxpayer's accounts with banks);

- return from the budget of the means which are excessively collected by tax authorities or excessively paid by taxpayers; compensation of the losses caused by illegal decisions of tax authorities or illegal actions (inaction) of their officials.

Thus, conducting a mediation procedure for a taxpayer is an opportunity to end the conflict without damage to reputation, to reduce the amount of fines and payments, as well as the possibility of timely settlement of probable tax disputes (for example, by concluding preliminary tax agreements on pricing). For the tax authority, it is an opportunity to implement the plan for additional payments in the shortest possible time, without spending time in the courts.

In the domestic legal science on the application of the mediation procedure for many years there have been discussions [1; 3, p. 9 - 19; 10; 12, p. 29 - 32; 14]. The application of mediation procedures in tax disputes in the Russian Federation is discussed at scientific conferences and master classes.

The opportunity to negotiate always carries a huge positive, because it is better to pay now, to continue to work in the future, too, to pay taxes. This is incredibly important for the state and for society as a whole. There are disputes on which there is no established practice and many of which should be considered in the framework of mediation, tax compromise or other alternative dispute resolution.

Foreign experience shows that in the Netherlands, since April 1, 2005, an alternative resolution of the tax dispute in the course of mediation is allowed. In the Netherlands, tax disputes have been successfully resolved through mediation since 2004. For example, the main argument in favor of mediation is the data provided by Dutch experts that in each case in which the mediation procedure is applied, the state saves an average of 20 to 50 thousand euros. A mandatory mediation procedure, for example, is provided for In the legislative decree of the Italian Republic of 4 March 2010. № 28 "on mediation in civil and commercial matters". The essence of the mandatory mediation procedure is that the party intending to go to court, is obliged at the beginning, to attempt reconciliation. The document confirming the attempt of reconciliation is a form signed by the mediator, which is submitted together with the statement of claim to the judge. The parties could agree on a mediator judge. Canada introduced a pilot mediation programme (2004). The program of mediation in the resolution of tax disputes was not in demand. In Canada, the following procedures are possible: settlement procedure (Settlement Process for Appeals) - a form of negotiations; mediation procedure (Mediation Process for Appeals) is more formalized (a request is made and a written agreement defines a range of problematic issues) [11] . The legislation of the CIS countries is characterized by a wide variety of mediation procedures in tax disputes. The introduction of this procedure, each country has its own characteristics.

Thus, analyzing the foreign experience we can come to the conclusion that the tax-mediation:

LEGAL SCUMCES / <<€®LL®(MyM~J®yrMAL>>#2I26),2(0]9

96_

- first, it is not a common legal institution. It often happens that tax disputes are dealt with in court;

- secondly, it differs in the subject composition and the list of types of disputes in the field of taxes to which it can be applied;

- third, a significant variety of ways of legislative regulation on the use of alternative methods of disputes.

It should be noted that in countries where the level of pre - trial settlement of tax disputes is most developed, the volume of cases reaching the court, as a rule, does not exceed 10%, while the volume of decisions in favor of the taxpayer-less than 10% of the cases considered by the courts [2] .

The use of mediation along with other alternative methods of dispute settlement is a sign of a developed civil society, an indicator of a high level of legal culture and maturity of economic turnover.

Legal culture is the level of development of legal awareness in society, legal compliance, every citizen of the society, the warranty of the rights and freedoms of the individual in society. In this regard, the legal culture involves legal literacy, the ability to apply the relevant rule in practice and compliance with the law. Legal culture includes such phenomena as legal consciousness, legal values, science, education, etc.

On the formation of legal culture and positive type of legal consciousness and behavior are influenced by such factors [4] as: the nature of education and moral climate in the family, law-abiding behavior of parents; quality level of education and training in educational institutions of various types and types, including the consolidation and development of students ' basic legal consciousness; distribution and use of accessible information materials that form legal literacy and legal awareness of the population in print, electronic, audiovisual and other forms, as well as through the media; availability and clarity of services provided in the system of state and municipal services to the population; access to justice, judicial protection of violated rights, the integrity and efficiency of the courts and bodies executing court decisions; clarity, accessibility and effectiveness of the legislation, its adequacy to the real economic and socio-political situation in the country, the implementation of the principles of justice and equality in the legislation, ensuring compliance of the law with the interests and needs of various social groups; availability of qualified legal assistance to citizens, etc. [9]

It seems necessary to improve the procedure:

- improvement of the legal framework governing the mediation procedure, including the adjustment of the Federal law " on alternative dispute settlement procedure with the participation of an intermediary (mediation procedure)»;

- creation and implementation of improvement programs for training mediators, improving their skills;

- introduction of mediation procedure in civil and partly in criminal proceedings, namely mandatory compliance with the pre-trial method of dispute settlement by the mediation agreement;

- the allocation of specialization of mediators depending on the types of legal disputes; the creation of a

large number of associations of mediators (self-regulating organisations); the adoption of a code of professional ethics of mediators.

In conclusion, I would like to note that this institution is necessary in the field of tax legal relations, because in tax legal relations it is necessary to overcome the mandatory rules and introduce dispositive ones. In this regard, alternative ways of resolving tax disputes, such as mediation, will contribute to building relations on the terms of equality of the parties to the dispute and mutually beneficial cooperation, which will respect both the public interests of the state and the private interests of the taxpayer.

List of references

1. Abakumova O. A. on the possibility of application of the Institute of mediation in tax disputes //URL://ides.repec.org (date accessed: 29.01.2019).

2. Arakelova M. V. Mediation as a way of settlement of tax disputes / / Financial law. - 2015. - № 6 / / ATP "Consultant Plus".

3. Ovchar O. V. it is Necessary to develop mechanisms of alternative resolution of tax disputes. 2013. N 9. C. 9 - 19.

4. Bases of the state policy of the Russian Federation in the sphere of development of legal literacy and legal consciousness of citizens //Rossiyskaya Gazeta. 14.07.2011//URL: http://www.rg.ru (date accessed: 14.02.2018).

5. Prizhennikova A. N. Alternative dispute resolution: current issues // NB: Matters of law and policy. -2013. - № 12. - P. 1-10. Registration certificate: EL № FS 77 - 53096. DOI: 10.7256/23059699.2013.12.10280. URL: http://enotabene.ru/lr/arti-cle_10280.html.

6. Prizhennikova A. N. Mediation procedures: the Russian problems // Collection of materials of the XXVII International scientific-practical conference "Economic and legal management procedures of overcoming the social crisis" London (UK) and Kiev (Ukraine). 2012.

7. Prizhennikova A. N. Mediation in administrative proceedings: to be or not to be? // Administrative law and procedure. - 2014, N 6 / / ATP "Consultant Plus".

8. Prizhennikova A. N. Mediation in Russia: topical issues // In the world of scientific discoveries. No. 11.2. Krasnoyarsk: SIC, 2012. No. 6.1.

9. Prizhennikova A. N. Formation of legal culture in Russia: topical issues // Alley science Scientific and practical electronic journal [Electronic scientific journal]. 2018. - № 3 (19) international center ISSN -number ISSN 2587-6244.

10. Fedoseev S. A., Baranov, L. Ya., Problems of pre-trial settlement of tax disputes // Economics and modern management: theory and practice: collection of articles in mater. XLVII international. scientific. - prakt. Conf. № 3 (47). - Novosibirsk: Sibak, 2015.

11. Khavanova I. A. on the issue of alternative ways of resolving tax disputes in the USA and Canada // Financial law. 2015. N 9 // ATP "Consultant Plus".

12. Khavanova I. A. on out-of-court settlement of tax disputes involving small businesses // Finance. 2008. N 12. Pp. 29 - 32.

/ LEGAL SClENgl

13. Tuchnina G. Y. Tax disputes and problems of their solution // international accounting," vol. 16, vol. 21, June 2013.

14. Shamanova R. A. Some problems of mediation implementation in Russia

97.

//URL://www.publishing-vak.EN (date accessed 29.01.2019).

15. URL:// http://www.aif.ru/boostbook/nalo-govye-spory.html (date accessed: 29.01.2019).

УДК: 349.3

Рубанова Наталья Анатольевна,

кандидат юридических наук, доцент кафедры права и культурологии, Магнитогорский государственный технический университет им. Г.И. Носова, г. Магнитогорск

ПРАВО СОЦИАЛЬНОГО ОБЕСПЕЧЕНИЯ: ОСОБЕННОСТИ ПЕНСИОННОГО СТРАХОВАНИЯ ПО РОССИЙСКОМУ ЗАКОНОДАТЕЛЬСТВУ

Rubanova Natal'ya Anatol'evna,

PhD in Law,

Аssociate Professor Law and Cultural Studies Department, Nosov Magnitogorsk State Technical University

SOCIAL SECURITY LAW: PECULIARITIES OF PENSION INSURANCE IN THE RUSSIAN

LEGISLATION

Аннотация:

Объектом данного исследования является анализ особенностей обязательного и добровольного пенсионного страхования в РФ; классических мировых систем пенсионного страхования: распределительной и накопительной. Методами данного исследования являются логические принципы от общего к частному, от конкретного к абстрактному, метод системного анализа. Результатом исследования является выделение преимуществ и недостатков распределительной и накопительной систем пенсионного страхования, специфичных задач пенсионного страхования. Обоснована необходимость грамотного правового закрепления норм в системе права социального обеспечения с учетом выявленных особенностей пенсионного страхования в РФ.

Abstract:

The object of this study is to analyze the features ofmandatory and voluntary pension insurance in the Russian Federation; classic world pension insurance systems: distributive and accumulative. The methods of this study are the logical principles from the General to the specific, from the concrete to the abstract, the method of system analysis. The result of the study is to highlight the advantages and disadvantages of distributive and accumulative pension insurance systems, specific tasks ofpension insurance. The necessity of competent legal consolidation of norms in the system of social security law taking into account the revealed features ofpension insurance in the Russian Federation is substantiated.

Ключевые слова: право социального обеспечения, особенности пенсионного страхования, правовой и экономический аспекты

Keywords: social security law, features of pension insurance, legal and economic aspects

В регулировании права социального обеспечения пенсионному страхованию отводится важное место в РФ. Пенсионное страхование - система экономических отношений, направленных на компенсацию гражданам дохода, утраченного в результате наступления пенсионных оснований, за счет выплаты страхового обеспечения в виде государственных и негосударственных пенсий, где объектом выступает страховой социальный риск, под которым признается утрата застрахованным лицом дохода в связи с наступлением страхового случая.

Конституция РФ выделила значимость качественного управления пенсионными рисками, поскольку создание условий, обеспечивающих достойную жизнь и свободное развитие человека - это гарантия развития общества[9]. По ст.7 и ст. 39

Конституции РФ охраняется труд и здоровье людей, устанавливаются и конкретизируются гарантии: «каждому гарантируется социальное обеспечение по возрасту, в случае болезни, инвалидности, потери кормильца, для воспитания детей и в иных случаях, установленных законом. Государственные пенсии и социальные пособия устанавливаются законом [4, 5]. Поощряются добровольное социальное страхование, создание дополнительных форм социального обеспечения [2, 6].

Под страховыми случаями по обязательному пенсионному страхованию понимается достижение пенсионного возраста; наступление инвалидности; смерть застрахованного лица [3]. Пенсия (от лат. pensio - платеж) - регулярная денежная выплата, которая производится в установленном законом

i Надоели баннеры? Вы всегда можете отключить рекламу.