Socio-Legal Implications of Damage Caused by Tax Authorities

• Autorzy: Dauren Perneev
• Języki publikacji: EN

Abstrakty

EN

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. (original abstract)

Słowa kluczowe

EN

Constitutional law; Professional liability; Tax return; Self-government employees; Civil liability for damage

PL

Prawo konstytucyjne; Odpowiedzialność zawodowa; Zeznanie podatkowe; Pracownicy samorządowi; Odpowiedzialność cywilna za szkody

• Czasopismo: Economics & Sociology
• Rocznik: 2013
• Tom: 6
• Numer: nr 2
• Strony: 180--189

Twórcy

autor

Dauren Perneev

• Kazakh University of Humanities and Law

Bibliografia

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Identyfikatory

DOI

10.14254/2071-789X.2013/6-2/16