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

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RESPONSIBILITY WITHOUT FAULT IN THE CONTRACTUAL OBLIGATIONS OF TAX AUTHORITIES

Fedorova I.А. 1
1 Moscow State University of Economics
The real research is devoted to separate features of the civil, budget and tax legislation about mechanisms of realization of the contractual relations between authorities and taxpayers, legal regulation of responsibility of tax authorities according to obligations to taxpayers. Features of legal status of tax authorities as establishments, their power and in the sphere of the conclusion of contracts for ensuring own needs, possibility of accountability of tax authority depending on a type of the signed contract are considered. The author allocated essential factors of the increased responsibility of tax authority as public education. In article need of maintenance at legislative level of balance of public and private interests is proved at establishment of contractual responsibility of tax authorities as bodies of the state, and also ensuring civil protection of contractors of tax authorities according to contractual obligations.