Discretionary Powers of Tax and Customs Authorities of the Russian Federation

The work deals with the discretionary powers of tax and customs authorities of the Russian Federation. The aim of the study is to the construct and justify the concept of fiscal discretion as a necessary legal instrument in the activities of the tax and customs authorities of the Russian Federation. Also it should should be explored the conclusions and recommendations that aim at improving law enforcement practices, including the realisation of the discretionary powers by the tax and customs authorities. On the basis of the thesis that fiscal discretion is a form of administrative discretion, special signs of fiscal discretion are formulated. It's offered a new classification of the discretionary norms depending on the balance of private and public interests, which can be positive and negative. Also, the limits of the discretionary powers of the tax and customs authorities of the Russian Federation in law enforcement practice are disclosed, which may be explicit and implicit. The ways to develop the concept of general good faith in relation to the tax and customs authorities of the Russian Federation are offered. The theory and practice of applying of the discretionary norms of the tax and customs law were evaluated by using the dialectical method of investigation. Inductive and deductive logical methods, formal legal method, historical legal and statistical method were also used. In the course of work on the thesis, the construction of hypotheses, interpretations and legal ideas was also used. The legal and regulatory basis of the study is international legal acts, the Constitution of the Russian Federation, federal legislation and other normative legal acts relevant to the topic of the dissertation research.