Tymchenko A. Types of compulsory measures in tax law

In dissertation the author researches the problems of determination of nature of the tax law compulsion and of forming the classification criteria for its dividing on types. In particular, the author determines and discloses the preconditions for use of tax law compulsion measures; the author finds out the nature, marks out the specific features and draws up a concept of tax law compulsion. The author proves that tax law compulsion is applied only in connection with actions of taxpayers which are illegal for the state and territorial community, as a reaction on their illegal behavior. Its application is stipulated with the conflict between state will, expressed in tax law regulation, and individual will of the taxpayers (obliged person) which break normative regulation. Just that approach allows to distinguish compulsory measures from legal duties. Special attention is paid to investigation of different approaches to marking out the grounds of classification of such compulsory measures. At the same time the author proves suitability and classifies the measures of tax law compulsion subject to two criteria: purpose direction and method of influence. Subject to the above three groups of the measures of tax law compulsion are marked out: suppression, measures of right restoration, punitive measures. Also the author discloses the features of these measures and develops definition of these terms; clears and discloses the legal nature of such tax law compulsive measures as administrative arrest of assets, tax lien, stopping of debit transactions on accounts of a taxpayer, penalty, collection of tax debt, selling of assets which is under tax lien, fine. For the purpose of the most full and detailed research of existing problems in this sphere the author makes comparison of national and foreign legislations that govern use of the measures of tax law compulsion. As a result of analysis made, the author offers the practical recommendations for improvement of existing tax legislation.