Author(s): Andrei Kaishev
The article analyzes the tax legislation of the Russian Federation. The cases and features of the compulsory collection of tax liabilities, penalties, fines from individuals-tax payers are also considered. Definition of institute of compulsory collecting tax liabilities, penalties and fines from individuals-tax payers in the following systems: branches of the Russian legislation; branches of Russian law; financial right; the legislation on taxes and fees; the tax right as branches of the right, as science and a subject matter. The doctrine of the legal system in the theory of law contains many scientific concepts about the presence in the legal system of mixed, inter-branch, complicated, complex, and other similar institutions. As a rule, such scientific concepts are formed when an attempt is made to classify a subject of scientific research. For example, it is proposed to classify the institutions of law according to their content into simple and complex. A simple institute of law may be considered as a kind of union of legal norms within one branch of law. Complicated legal institution-as a set of legal norms that are part of various branches of law aimed at regulating related and interrelated matters. Compulsory collecting tax liabilities, penalties and fines from individuals-tax payers as a system of tax unite a certain set of rules of law. Such rules of law regulate in accordance with the contents and rather small group of the uniform public relations. The institute of compulsory collecting tax liabilities, penalties and fines from individuals-tax payers includes the regulations of law, which are related to other tax institutes, such as institute of public administration; institute of a tax duty, etc. Institute of compulsory collecting tax liabilities, penalties and fines from individuals-tax payers has the tax and legal nature. It may be considered as tax institute in system of branches of Russian law, also as sub-institute of the financial right, as institute in system of the legislation on taxes and fees, as inter-industry institute in system of the Russian legislation and as institute of science of the tax right and a subject matter.