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

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LEGAL STATUS TAX AUTHORITIES AND THEIR OFFICIALS

Fedorova I.А. 1
1 Moscow State University of Economics
The real research focused on the study of the legal status of tax authorities and their officials. The peculiarities of the legal status of the tax authorities as institutions. In light of recent significant changes in legislation refer to the problem of the legal status of public authorities has not lost its relevance. The author has allocated significant factors determining the tax authority as a public legal education. Represent different approaches to understanding the concept of an official, and the possibility of using the corresponding definitions in related areas of law. The article substantiates the need for a clearer fix on the legislative level, the notion of an official, including the tax authorities, as in the mechanism of legal liability in the state apparatus, namely officials are its independent subjects.