Articles

Guarantees for protecting the individuals’ rights when implementing extrajudicial procedures to collect tax debts

Received: 10.04.2025 Published: 15.07.2025

EDN: MZIWFE

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Abstract

The article considers the concept of extrajudicial collection of tax debts from individuals in compliance with the provisions of Federal Law No. 287-FZ of July 31, 2025. The authors outline the legislator’s alleged goals and argue that modifications to the process for collecting these debts are necessary, while considering the level of social relations development. Using a formal-logical approach, constitutionally significant principles for the implementation of extrajudicial debt collection procedures are derived based on an analysis of the positions of the Russian Federation’s Constitutional Court regarding the boundaries of admissibility of mandatory enforcement of individuals’ tax obligations. Based on the findings of researching the provisions of the legislation through the lens of the derived principles, the authors identify substantive and procedural safeguards for the protection of persons’ rights within the framework of legal contacts relating to the collection of tax debts.

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Received: 10 April 2025

How to cite

Для цитирования:

Бациев В.В., Дирксен Т.В. Гарантии защиты прав физических лиц при реализации внесудебного порядка взыскания налоговой задолженности // Государственная служба. 2025. Т. 27, № 4. С. 17–23.

For citation:

Batsiev V.V., Dirksen T.V. Guarantees for protecting the individuals’ rights when implementing extrajudicial procedures to collect tax debts // Gosudarstvennaya Sluzhba. 2025. Vol. 27, no. 4. P. 17–23.

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How to Cite

Batsiev V.V., Dirksen T.V. Guarantees for protecting the individuals’ rights when implementing extrajudicial procedures to collect tax debts // Gosudarstvennaya Sluzhba. 2025. Vol. 27, no. 4. P. 17–23.

Коды статьи

  • EDN MZIWFE
  • Тип статьи (РИНЦ) Научная статья (Научная статья)

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