The Representation in Tax and Customs Law

The master's thesis deals with the representation in tax and customs legal relations. The aim of this study is to examine the representation of taxpayers, payers of fees and customs duties. The rights and obligations of the representative, the scope of his competency and responsibility are analyzed on the basis of the history of the origin and the development of the representation. It's dealt with the peculiarities of the legal relations between the representative and the represented person, between the representative and the state represented by the tax and customs authorities. Much attention is given to the fulfillment of the obligation to pay taxes, fees and customs duties by the representative. It is defined that the representation is the combination of the legal relations between the representative, the represented person and the third parties. On the basis of this definition the peculiarities of the representation in tax and customs law are formulated. The scope of the rights and obligations of the representative in tax legal relations is less that the scope of the rights and obligations of the taxpayer. The tax representative can be the subject of not only the tax but also the criminal liability. It’s offered the new classification of the representation in tax legal relations: the material and the procedural representation. The representative in customs relations can be only the legal entity that is listed in the customs representative’s register. The customs representation provides the solidary liability of the customs representative and the declarant or another interested person. The customs representative can be brought not only to the administrative but also to the contractual liability. The study is made in accordance with the legislation of the Russian Federation. Methods of the study are analysis, deduction, historical, historical-legal, comparative and comparative-legal methods.