Socio-legal Implications of Damage Caused by Tax Authorities

Information
Title: Socio-legal Implications of Damage Caused by Tax Authorities
Issue: Vol. 6, No 2, 2013
Published date: 20-11-2013 (print) / 20-11-2013 (online)
Journal: Economics & Sociology
ISSN: 2071-789X, eISSN: 2306-3459
Authors: Dauren Perneev
Keywords: constitutional law, liability, damage, the tax authorities
DOI: 10.14254/2071-789X.2013/6-2/16
DOAJ: https://doaj.org/article/10533b3f811b4758ba3a0deaad4b493b
Language: English
Pages: 180-189 (10)
Website: https://www.economics-sociology.eu/?235,en_socio-legal-implications-of-damage-caused-by-tax-authorities
File http://economics-sociology.eu/files/19_Perneev_3_2.pdf
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.