On restriction of the use of administrative penalties in the field of entrepreneurship
The article deals with the problems of application of measures of administrative compulsion and collecting in the sphere of an entrepreneurial activity, their ratio with freedom of enterprise. The relevance of the research subject is that in present conditions there is a need of revision of the standards of the administrative legislation directed to legal regulation of an entrepreneurial activity. Administrative compulsion should not turn into some kind of pressure in relation to businessmen. Administrative coercion should not suppress an enterprise initiative. Excessive administrative pressure, the big tax load negatively influence business development. Application of the tax and administrative legislation concerning businessmen often causes a controversy. In such cases most likely the principle of a priority of private-law methods of regulation of business has to work. The questions connected with release from administrative responsibility are being discussed. The legislation of RK provides release from administrative responsibility for commission of an offense in the field of the taxation, protection of the competition, the sphere of customs affairs after five years. Perhaps, it is necessary to establish shorter term of release from administrative responsibility for offenses in the sphere of the taxation. The equal protection of the state and private ownership enshrined in the Constitution of RK demands reduction of limitation periods on administrative responsibility for tax offenses in compliance with total period of limitation period.