Release:2016, Vol. 2. №3
About the author:Kirill V. Maslov, Cand. Sci. (Jur.), Senior Lecturer, Department of Constitutional and Municipal Law, Dostoevsky Omsk State University; firstname.lastname@example.org
The issues of legal provision for national tax security are analyzed in the article by the sociological methodology. The objective of this study is to clarify that sociological approach to legal regulation may reduce threats to national tax security. The author describes the definitions of the terms “taxation process”, “tax avoidance”, “tax conflict”, “tax threat to national security”, and “security indicators” in the scope of the sociological theory. The consideration of the taxpayers as a totality of social groups: such as large business, small and medium businesses, employees, households, — helps to identify the threats to national tax security. The proposals for amendments in tax legislation are also offered. An important conclusion is the fact that sociological approach to legal regulation helps to identify incorrect rules in the Russian Tax code to change them and promote their uniform application. This involves reducing the threats to national tax security that are associated with arbitrary punishment of taxpayers, reduced economic activity, and decreased tax revenues to the Federal budget.