Scientific journal
Название журнала на английском
ISSN 2500-0802
ПИ №ФС77-61154

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SOME FEATURES OF COMPENSATION FOR HARM CAUSED BY TAX AUTHORITIES

Fedorova I.А. 1
1 Moscow State University of Economics
The present study focuses on individual characteristics of civil , budget and tax legislation to protect the rights of taxpayers: regulatory actions of tax authorities, concerning the obligations to taxpayers . Examined the legal status of the tax authorities, their powers in respect of individuals and entities, the possibility of disposal budget funds. Marked features of the legal status of the property of public legal entities, to meet the requirements at their expense of taxpayers. The author considers the essential features of the limitation of liability of the tax authority as a public legal education. In this paper, the necessity of compliance with the principle of full compensation for the harm existing executive authorities, which would correspond to the parameters of the damage , as well as the improvement of the civil , budget and tax legislation to protect the rights of taxpayers.