Journal of Scientific Papers

ECONOMICS & SOCIOLOGY


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ISSN 2071-789X



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    Centre of Sociological Research

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    Alexander Dubcek University of Trencín, Faculty of Social and Economic Relations (Slovak Republic)



     
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Socio-legal Implications of Damage Caused by Tax Authorities

Vol. 6, No 2, 2013

 

Dauren Perneev

РhD student

Department of Constitutional Law and Government Kazakh Humanitarian – Law University

SOCIO-LEGAL IMPLICATIONS of Damage Caused by Tax Authorities

The Republic of Kazakhstan, Astana

E-mail:  Daurenp82@mail.ru

 

ABSTRACT. 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.

 

Received: July, 2013

1st Revision: September, 2013

Accepted: October, 2013

 

 

 

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

JEL Classification: K3, P2

Keywords: constitutional law, liability, damage, the tax authorities.

 

 

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