Вопросы административной юстиции: рассмотрение налоговых споров о взыскании обязательных платежей и санкций в свете принятия Кодекса административного судопроизводства Российской Федерации

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Abstract: The research subject is the novels of the Administrative Procedure Rules of the Russian Federation, particularly, the proceedings on administrative cases on the creation of statutory charges and sanctions. This procedure hasn’t been introduced for general jurisdiction courts so far. The author considers the connection of such theoretical notions as “tax disputes” and “public-law disputes” with the practical aspects of such types of legal proceedings. The author notes the differences between the procedure of creation of statutory charges and sanctions in comparison with arbitration proceedings. The author points at the positive sides of the adoption of this chapter of the Administrative Procedure Rules for the law enforcement practice. The author applies such general scientific methods as dialectics, the historical method, analysis, synthesis, deduction and induction. The author also applies special scientific methods: the historical-legal, comparative-legal, system-structural method and system analysis. This study is the first to apply theoretical substantiation of terminology and branch systematization to this chapter of the Administrative Procedure Rules of the Russian Federation. The author compares the corresponding chapters of the Administrative Procedure Rules and the Arbitration Procedure Code; prognosticates the enforcement of judicial procedure of the creation of statutory charges and sanctions; concludes about the positive role of this rule. 

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