NON-EXECUTION OF LAWS OR DECISIONS OF A TAXATION BODY

Objective: to consider the protection of both the state and the taxpayer in order to improve the implementation of laws and decisions of tax bodies, basing on the fact that the central problem of tax legislation is the problem of non-execution of the Taxation Code and judicial acts.Methods: general and specific scientific methods of research were used, including systematic and structured, problem-theoretical, formal-legal, logical methods, etc.Results: the reasons are analyzed of non-execution or improper execution of legislative acts and court decisions by taxpayers. It is concluded that the taxpayer has fewer possibilities to force the tax body to execute the court decision, while these possibilities of the taxpayer are hidden in the Taxation Code. Recommendations are given to increase the opportunities for taxpayers to protect their rights from the arbitrariness of bureaucratic bodies; means of taxpayers’ rights protection are systematized.Scientific novelty: the main problem of non-execution of the laws and decisions of tax bodies is the presence of persons who do not fulfill their responsibilities as taxpayers. In addition, the reasons of non-execution of laws and decisions of tax authorities are not systematized, as well as the issues of combating these trends and the statutory possibilities of the taxpayer’s non-execution of the laws and decisions of tax bodies as a means of protecting their interests. However, the development of the law enforcement system can be achieved by improving the taxpayers’ rights protection. The author proposes specific measures to improve the taxpayer protection, which will increase the citizens awareness and the budget replenishment. Practical significance of the study is to protect the state by improving the protection of every citizen and legal entity. The taxpayer should know that the state is not only a punitive mechanism, but a mechanism that can protect a particular taxpayer.

tax legislation of Russia, taxpayer, state, non-execution of laws, non-execution of court decisions, inadequate enforcement of legisla- tion, taxpayer rights protection, participants of legal relations

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