Tax Violation Proceedings

The current paper is devoted to the interbranch analysis of the tax violation proceedings. Such analysis allows for a complex view on problems that arise during these proceedings, thus helping to solve these problems and to find the true meaning of the analysed law by finding links with other law spheres, which Constitutional Court of Russia has deemed necessary in its judgments. According to the results of the study, tax violation proceedings are connected with civil law, for by means of such proceedings an amount of taxpayer’s property that is to be paid to the state is established. In this regard, a point of A. Ivanov is supported, according to which there can be no financial relationships not based on the formal equality of its sides. Moreover, tax violation proceedings are viewed on as a process of pre-litigation settlement, which should allow both sides to reach a mutually beneficial conclusion without placing too much of a burden on courts of law. Therefore, some rules that do not allow entering new evidence on the administrative appeal stages are criticized.