Правовое регулирование ответственности и разрешения споров, возникающих из налоговых отношений, в Грузии, Молдове и Российской Федерации

摘要

The subject. For many years, Georgia, Moldova and Russia were part of the same state, which a priori indicates the existence of a similar legal system. Despite the positive experience of the European Economic Community, the trends that the USSR faced at the end of the XX century were reversed: the former republics gained independence and started to form their own legal systems. It seems appropriate to put forward the hypothesis that the newly formed States should have used a common legal heritage and/or tried and tested foreign examples of normative acts. However, this does not seem to be the case. Purpose of the study. The article represents an attempt to verify the aforementioned hypothesis and deals with selected provisions of the national legislation of Georgia, Moldova and Russia that, from one hand, relate to taxation and, from the other, are of general character, i.e. can be applied not only to particular cases. Methodology. The research was carried out with the application of the formally legal interpretation of legal acts as well as the comparative analysis of Georgian, Moldovian and Russian legal literature. Structural and systemic methods are also the basis of the research, The main results. The content of tax laws determines the chosen model of the distribution of law provisions on liability for breach of tax legislation, i.e. the fact whether such laws contain provisions on liability. The compulsory administrative stage of dispute resolution has proven to be ineffective for taxpayers, tax representatives and third parties. As for the international resolution of tax disputes there is a wide diversity of applicable means (particularly, arbitration which is not characteristic for the national order) and of specific dispute resolution mechanisms. Conclusions. Despite certain differences, the legal regulation of liability and dispute resolution in Georgia, Moldova and Russia is very similar. However, it is necessary to take into account the distinctive features arising from the limitation of the territorial legal effect of the norms of Georgia and Moldova.