Elements of the System of the Administrative Law Support of the Tax Security of a State
Элементы системы административно-правового обеспечения налоговой безопасности государства

Kirill V. Maslov, Associate Professor of the Department of State and Municipal Law of the Dostoevsky Omsk State University PhD (Law)
2020 Administrative law and procedure  
The role of administrative and legal elements in the system ensuring the national tax security is studied. These elements include levels, object, goals, subjects, forms, means and content, and functions. The goals of administrative and legal provision of tax security are formulated as forecasting, prevention, identification, assessment and minimization of threats to tax security and achievement of its indicators by means of regulating impact of legal means on the organization and implementation of the taxation process.
doi:10.18572/2071-1166-2020-10-16-18 fatcat:fb72qtjgfffqxg67kyseyygbpm