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ИД «Финансы и кредит»






International Accounting

On the presumption of innocence in tax relations

Vol. 21, Iss. 12, DECEMBER 2018

PDF  Article PDF Version

Received: 4 October 2018

Received in revised form: 6 November 2018

Accepted: 23 November 2018

Available online: 14 December 2018

Subject Heading: Tax and taxation

JEL Classification: H25, H26, K34

Pages: 1465–1476


Serebryakova T.Yu. Cheboksary University of Cooperation, Branch of Russian University of Cooperation, Cheboksary, Chuvash Republic, Russian Federation


Subject The occurrence of tax breaches ignites the mechanism for charging forfeits, penalties and fees. The way tax disputes are regulated is not congruent with the presumption of innocence. This is caused by the collision of clauses set forth in the Tax Code. It is necessary to amend tax dispute resolution procedures. Only some tax laws are successfully enforced to resolve tax disputes. The presumption of innocence is the case in point.
Objectives The research examines why constitutional legal principles and tax laws are not completely enforced, and outlines strands for further improvement of tax laws.
Methods The research is based on general scientific methods. I performed the systems analysis and logic generalization to systematize key views on the role the presumption of innocence plays in tax relations. Legal analysis helped identify common and specific aspects of applying the principle and determine how the respective mechanism should be improved.
Results As I found out, tax laws should be amended in terms of tax dispute resolution rules so as to streamline the presumption-of-innocence principle.
Conclusions and Relevance The tax dispute resolution mechanism is one of the issues to be addressed. Acting as the plaintiff, the tax payer has to prove him/her being not guilty. Therefore, the tax dispute resolution procedure as set forth in the Tax Code should be revised. The findings are intended for training, scientific and practical tasks of tax experts, tax advisers, and making suggestions on the way tax procedures should be improved for further civil development.

Keywords: tax offense, liability, tax dispute, presumption of innocence


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