M.A. Mazo
OOO “Pravovoi Lider”, Kazan, 420066 Russia
E-mail: mercurymay@mail.ru
Received November 24, 2017
Abstract
The paper is devoted to the issue of compliance of the procedure and the means of payment of administrative penalties set forth by the Russian law with some principles of the economic constitution. Violation of the constitutional rights of citizens by the procedure and the means of payment of penalties highlights that it is very important to derive the federal legal rules regulating the public order from the principles of the Constitution.
The relevance of the research is determined by the ongoing violation of the rights of penalty payers. Preliminary check of compliance of the procedure and the means of implementation of public function with the constitutional principles is not always carried out, while legal regulation of the new economic relations is performed on a continuous basis.
The study is aimed at bringing attention to the problem of violation of the rights of citizens by making them pay extra commissions along with penalties, and the suggestions to eliminate the revealed violations have the purpose to enhance the procedure and the means of penalty payment, as well as to avoid violation of the rights of penalty payers in the future.
Currently, the implementation of the procedure of penalty payment causes the outflow of financial assets from citizens in the form of extra commissions over the sum of penalties to the third persons authorized by the law. Such violation of the rights of penalty payers seems unreasonable and does not fully comply with the constitutional principle of free movement of financial assets, the principle of equal protection of private and state property, the legal rules regarding the social approach of the Russian government. It has been proposed either to eliminate the extra commissions as set forth by the tax legislation, or to provide an opportunity to pay penalties without any commissions as according with the right to use similar paid services.
The ideas developed during the research are important to enhance the role of constitutional economic principles in the legislative process, to ensure the procedure and the means of execution of administrative penalties, and to develop the status of Russia as a social state.
Keywords: economic constitution, constitutional principles, administrative penalty, order and way of payment, additional commission, transfer of financial assets, private property, payment agent
References
For citation: Mazo M.A. Implementation of some principles of the economic constitution concerning payment of administrative penalties. Uchenye Zapiski Kazanskogo Universiteta. Seriya Gumanitarnye Nauki, 2018, vol. 160, no. 2, pp. 434–441. (In Russian)
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