The importance of feedback in taxation liability relationships
| Autor | S.P. Bortnikov |
| Cargo | Samara National Research University |
| Páginas | 103-125 |
Periódico do Núcleo de Estudos e Pesquisas sobre Gênero e Direito
Centro de Ciências Jurídicas - Universidade Federal da Paraíba
V. 9 - Nº 03 - Ano 2020 Special Edition
ISSN | 2179-7137 | http://periodicos.ufpb.br/ojs2/index.php/ged/index
103
THE IMPORTANCE OF FEEDBACK IN TAXATION LIABILITY
RELATIONSHIPS
S.P. Bortnikov1
Abstract: the pertinence of the theme is
due to the disputable nature of taxation
liability problems in legal science.
Despite more than fifty years of research,
there is still no common opinion as to its
definition, functions, principles,
classification criteria and relationship
with related legal categories. The lack of
legal research of the feedback of the
violating entity to the authirised body is
worth noting as well. Solving these
problems would reveal the nature of tax
liability to finally improve performance
of this public obligation, law and order.
The article explores direct and backward
communications in taxation. The key
approach or method used here is to
reveal the impact of both the tax
liability itself and the institute of liability
on business en
article claims, that bringing to account
and entering into a relationship where the
violator has to explain and substantiate
his actions provides a feedback for the
public entity. The purpose of tax liability
1 Samara National Research University. E-mail: serg-bortnikov@yandex.ru
is defined as that of an instrument of
bringing the legal relationship back to
the regulated state. The article is of
practical use for legislators, judicial and
administrative bodies, as well as in
scientific research of legal responsibility
problems in all branches of law.
Conclusions and suggestions of the
article amend and develop the provisions
of responsibility legislation being of
methodic importance for further research
in this area both theoretically and
practically.
Keywords: tax liability, public finance,
governmental finance, feedback,
backward link, regulatory relationship,
protective relationship.
1. Introduction
The development of the tax
system and changing attitude of the state
public liability have changed social
relation to a new proportion of economy,
government, law and the public authority
Periódico do Núcleo de Estudos e Pesquisas sobre Gênero e Direito
Centro de Ciências Jurídicas - Universidade Federal da Paraíba
V. 9 - Nº 03 - Ano 2020 Special Edition
ISSN | 2179-7137 | http://periodicos.ufpb.br/ojs2/index.php/ged/index
104
to people (within the social pact, as
well).
Taxation relations develop in
different ways and social ties become
more complex within the state which
affects the development of the tax and
financial law. The government involves
population into policy to include its
financial and economic aspects.
Taxation may serve an indicator of
obligation.
A strong and independent state
is respected. Taxpayers find it necessary
to comply with their tax obligations.
Moreover, where the principle of
the social contract performed in the
system of direct and backward links in
all spheres of social life.
The public administration
system is changing fundamentally as
well as the legal mechanism of
administration of income of all budgets
financed mostly by taxes and duties.
Public finance permeate all the
administration and social life, whilst the
closest touch between taxes and finance
makes tax management one of the most
important issues. Taxation influences
economic activity of the population and
business as well as distribution of the
national income, financial policy of the
state and finding the best proportion of
centralisation and decentralisation in the
government, development of managed
systems of all levels and functions etc.
Taxation decision-making and tax
accounting without feedback from the
regulated environment cannot provide
for an effective tax administration.
Through the financial system,
taxation and tax liability monitoring is
carried out defining qualitative
parameters of all the taxation and
financial system. Bringing to account
and entering into relations where the
violator explains and substantiates his
behaviour, provides a feedback to the
public authority. [5, . 7]
In the course of its
development, the state and other public
entities began to count their income and
costs, importantly, not only actual but
probable ones. Taxation shall be
regarded in its financial, economic and
social aspects as a self-regulating
system. The flow of information and
methods of its registration were
becoming more and more complicated.
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