Reference:
Avdeeva V.M..
Forms and methods of tax control of the application of corporate income tax preferences
// Taxes and Taxation. – 2023. – № 6.
– P. 1-7.
DOI: 10.7256/2454-065X.2023.6.69373.
DOI: 10.7256/2454-065X.2023.6.69373
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Abstract: The control of the tax authorities over the correctness of the application of tax benefits and preferences aimed at supporting and stimulating various types of economic activity has a goal to put a barrier to possible abuses and fraud. In the process of implementing tax policy, attention should be paid to the analysis of the practice of applying and administering tax preferences established by tax legislation. The relevance of the research topic is determined by the need to determine the forms and methods of tax control for corporate income tax, within which the legality of the application of tax preferences is checked. The subject of the study is the tax control of the application of income tax preferences at the present stage of socio-economic development, as well as the transformation of forms and methods of tax control in the context of digitalization of the economy.
The methodological basis of the study is the methodology of the system paradigm, the logical-epistemological method of cognition, the unity of structural and functional analysis of the problem. The methodological basis of the research is the ascent from the abstract to the concrete, the relationship between the general and the special, the dialectical and hypothetical research method, scientific abstraction and forecasting, analysis and synthesis, induction and deduction.
As a result of the study, the methodology for conducting an on-site tax audit on income tax was determined, within the framework of which tax control measures are carried out to prevent abuse of preferences for this tax. The most popular trend of tax control is also identified - the digitalization of the work of tax authorities, which can lead to an increase in the number of tax revenues. In addition, in order to increase the effectiveness of tax control over the application of corporate income tax preferences, this article presents proposals regarding the rational and optimal management of income tax preferences, among which, for example, it is proposed to study the possibility of replacing some preferences with direct subsidies, which are subject to the budget control procedure, for budgetary transparency.
Keywords: digital economy, digitalization, on-site tax audit, tax audit, automated control system, methods, forms, preferences, corporate income tax, Tax control
References:
Vishnevsky, V.P. (2019). Digital economy in the conditions of the fourth industrial revolution: opportunities and limitations. Bulletin of St. Petersburg University. Series: Economics, 4, 606-627.
Ilyin, A. Yu. (2014) Legal content of types, forms and methods of tax control. Financial law, 1, 28-34.
Molchanov, E. G. (2019). Innovative tools of tax administration in the context of the “Digital Economy in the Russian Federation” program. Accounting and statistics, 3(55), 55-64.
Moseykin, V.V. (2006). On-site tax audit on corporate income tax: main stages, procedures and related problems. Bulletin of Omsk State University. Series: Economics, 3.
Sekushin, A. Yu. (2021). Digitalization and tax control: the experience of foreign administrations and the possibilities of its implementation in Russia, 3, 26-38.
Sinelnikov-Murylev, S. G. (2022). Digitalization of tax administration in Russia: opportunities and risks. Economic policy, 2
Reference:
Shemyakina M.S..
Improvement of the Method of Carrying out Tax Audit of the Declaration on the Individual Income Tax in which the Deduction for the Education of Children is Declared
// Taxes and Taxation. – 2023. – № 4.
– P. 14-27.
DOI: 10.7256/2454-065X.2023.4.39931.
DOI: 10.7256/2454-065X.2023.4.39931
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Abstract: The subject of the study is the economic and tax relations that arise in the process of tax control of declarations in the form 3-NDFL. The aim of the study is to develop theoretical provisions in terms of improving the tax control of personal income tax based on changes to the form of a tax return and the development of methodological tools for a desk tax audit using cloud technologies.
To achieve this goal, the following tasks are defined in the work: to identify the problems of a desk tax audit of declarations in the form of 3-NDFL, in which a deduction for the education of children is declared; develop new control ratios to automate the verification process. The scientific novelty of the study lies in the improved method of in-house tax audit of the tax return on personal income tax, in which the deduction for children's education is declared, based on cloud technologies and taking into account the total amount of the social tax deduction under code 321 in the context of SNILS, reflected in the developed form of the card calculation of deductions. The introduction of this mechanism into the practical activities of the tax authorities optimizes and reduces the complexity of business processes, increases the efficiency of control functions and tax administration in general, and also corresponds to the implementation of the measures specified in clause 2.2 Strategic map of the Federal Tax Service of Russia for 2020-2024.
Keywords: improvement of tax control, unified Federal Data Storage, fns strategic map, digitalization, social deduction, personal income tax, tax declaration, tax audit of the declaration, tax control, tax administration
References:
Message from the President of Russia to the Federal Assembly. Retrieved from http://kremlin.ru/events/president/news/70565
Reporting of the Federal Tax Service of Russia in the form 1-DDC. Retrieved from https://www.nalog.gov.ru/rn12/related_activities/statistics_and_analytics/forms/
Kudryashova, E. (2019) What do the tax authorities pay attention to during a desk tax audit of the calculation of 6-personal income tax. Tax Policy and Practice, 3(195), 45-48.
Shcherbakova, N. (2015) Features of the organization of control measures by tax authorities in relation to personal income tax. New university. Series: Economics and Law, 5(51), 46-49.
Seryakova, S. & Guidya, E. (2013) Personal income tax administration: practice, problems and prospects. Power and Administration in the East of Russia, 4(65), 88-93.
Lakunina, M. (2012) Improving the mechanism of tax administration of personal income tax withheld by tax agents: dis. All-Russian State Academy of the Ministry
Reference:
Imanshapieva M.M..
Transport tax: analysis of calculation and collection mechanism, improvement trends on the regional level (on the materials of the Republic of Dagestan)
// Taxes and Taxation. – 2020. – № 6.
– P. 47-64.
DOI: 10.7256/2454-065X.2020.6.33147.
DOI: 10.7256/2454-065X.2020.6.33147
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Abstract: This article examines the peculiarities of taxation of vehicles, as well as the fiscal role of transport tax in the budget revenue of the constituent entities of the Russian Federation. Analysis is conducted on the overall dynamics of tax proceeds on transport tax into the budget system of the Russian Federation. Assessment is given to tax collection, as well as to the changes in structure of transport tax taxpayers on the federal level for the period from 2016 to 2019. Particular attention is turned to the role of tax rates and deductions on transport tax in formation of regional budget revenues. The author also analyzes tax proceeds, tax structure and tax base on transport tax on the regional level for the period from 2016 to 2019 (on the example of the Republic of Dagestan). Recommendations are made on the improvement of transport tax on the federal and regional level with regards to establishment of detailed differentiation of tax rates, application of reducing and increasing coefficients, as well as measures for improving the quality of tax administration of transport tax. The author also proposed measures aimed at full implementation of the principles of justice and proportionality of taxation in the context of calculation and collection of transport tax. The main results consists in the proposed recommendations on improvement of mechanism for calculation and collection of transport tax and enhancement of its current role in formation of regional budget revenues.
Keywords: measures, debt, collection, load, region, rates, budget, transport, taxes, improvement
References:
Nalogovyy kodeks RF. Spravochno-poiskovaya sistema «Konsul'tant Plyus». [Elektronnyy resurs]. Rezhim dostupa: http://www.consultant.ru/ document/cons_doc_LAW_19671/ (data obrashcheniya: 15.02.2020).
Osnovnye napravleniya byudzhetnoy, nalogovoy i tamozhenno-tarifnoy politiki na 2019 god i planovyy period 2020 i 2021 godov. Rezhim dostupa: https://www.minfin.ru/ru/statistics/docs/budpol_taxpol/ (data obrashcheniya: 30.03.2020).
Aliev B.Kh. , Musaeva Kh.M. Nalogovye sistemy zarubezhnykh stran [Elektronnyy resurs]: uchebnik dlya studentov vuzov, obuchayushchikhsya po napravleniyu «Ekonomika» / B.Kh. Aliev, Kh.M. Musaeva. M.: YuNITI-DANA,2013. 215 c. Rezhim dostupa: http://www.iprbookshop.ru/20975.html (data obrashcheniya: 07.02.2020).
Andreeva N. V. Sovershenstvovanie transportnogo naloga i povyshenie ego sobiraemosti [Tekst] // Problemy i perspektivy ekonomiki i upravleniya: materialy II Mezhdunarodnoy nauchnoy konferentsii. SPb.: Renome, 2013. S. 117-119. Rezhim dostupa: https://moluch.ru/conf/econ/archive/77/4030/ (data obrashcheniya: 05.04.
Reference:
Zhirnova N.A., Minakov A.V..
Efficiency Indicators of Interaction Between Tax Authorities and Internal Affairs Bodies in the Process of Tax Control
// Taxes and Taxation. – 2019. – № 3.
– P. 43-52.
DOI: 10.7256/2454-065X.2019.3.29569.
DOI: 10.7256/2454-065X.2019.3.29569
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Abstract: The subject of the research is the efficiency indicators of interaction between tax authorities and internal affairs bodies of the Russian Federation in the process of tax control, in particular, as part of on-site and desk tax inspections. The aim of this research is to develop an approach to evaluation of mutual activity of supervisory bodies through the analysis of existing methods of tax control evaluation and to create the system of indicators that allow to evaluate the level and quality of mutual work of two bodies. In the course of the research the authors have applied the following research methods: analysis (historical logical, statistical, systems approach), synthesis, deduction, induction, comparison, generalisation, formalisation as well as graphic and table methods of information visualisation. The authors' special contribution to the topic is the development of the sysdtem of indicators that describe interaction between tax authorities and internal affairs bodies as part of tax inspections. The main conclusion of the article is that for complex evaluation of the mechanism of interaction of aforesaid bodies in the process of tax control, it is necessary to apply the approach that is based on calculations of relevant indicators of both efficiency mark and performance evaluation.
Keywords: performance evaluation, tax authorities, law enforcement bodies, interaction, desk tax inspection, on-site tax inspection, tax control, efficiency mark, material damage, tax crimes
References:
Uvarova S. P. Povyshenie effektivnosti nalogovogo kontrolya :dis. … kand. ekon. nauk / S. P. Uvarova. – Krasnodar, 2005. – 189 s.
Khuzyagalieva E. Kh. Mekhanizm nalogovogo kontrolya i metody realizatsii v regional'noy sisteme nalogovogo administrirovaniya :dis. … kand. ekon. nauk / E. Kh. Khuzyagalieva. – Yoshkar-Ola, 2010. – 173 s.
Rayzberg B. A., Lozovskiy L. Sh., Starodubtseva E. B. Sovremennyy ekonomicheskiy slovar'. – 6-e izd., pererab. i dop. – M. : INFRA-M, 2011.
Morozov M. S. Nauchno-metodicheskie aspekty otsenki rezul'tativnosti nalogovogo kontrolya :dis. … kand. ekon. nauk / M. S. Morozov. – M., 2010. – 160 s.
Makevnina D. Yu. Razvitie mekhanizma gosudarstvennogo kontrolya za nalogovymi narusheniyami :dis. … kand. ekon. nauk / D. Yu. Makevnina. – Saransk, 2012. – 252 s.
Efremova T. A. Povyshenie rezul'tativnosti nalogovogo kontrolya :dis. … kand. ekon. nauk / T. A. Efremova. – Saransk, 2009. – 208 s.
Kochieva B. I. Ekonomicheskaya effektivnost' mestnogo nalogooblozheniya: teoreticheskie aspekty :dis. … kand. ekon
Reference:
Imanshapieva M.M., Remikhanova D.A..
Efficiency of On-Site Inspections: Directions and Areas of Improvement and Regional Experience (the Case Study of the Republic of Dagestan)
// Taxes and Taxation. – 2018. – № 9.
– P. 42-58.
DOI: 10.7256/2454-065X.2018.9.27455.
DOI: 10.7256/2454-065X.2018.9.27455
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Abstract: The subject of the research is the efficiency of on-site inspections and the main areas of improvement at this stage. The authors examine factors that influence the efficiency of tax inspections and guarantee the accurate performance of the taxation control system. The authors define the most important indicator of inspection efficiency. This is the productivity of a tax inspection that depends on the quality of the methods applied by tax inspectors during inspections. The authors emphasize the need to create an efficient system of taxpayer selection, perform in-depth pre-inspection analysis and implement improved software products that allow to make the most of limited resources of tax inspection and to significantly increase the volume of tax revenues into the budgets of all levels. The analysis of on-site inspection efficiency was based on general research methods (observation, logical analysis, economic analysis, complexity, analogy) and special research methods (comparison and generalisation, selection and grouping). The authors' contribution to the topic is their recommendations on how to improve efficiency of on-site tax inspections based on the analysis of their results, in particular, the amount of additional tax charges based on the result of on-site inspections in the consolidated budget of the Russian Federation including that at the regional level. The authors analyze the productivity of on-site tax inspections, changes in their number, debt in tax revenues for the Russian Federation treasury and constituent budget including tax payable added as a result of on-site tax inspection at the regional level (the case study of the Republic of Dagestan).
Keywords: efficiency, tax legislation, tax accounting, audit of contractors, taxpayer, tax authority, on-site inspection, control, tax, the amount of additional charges
References:
Savin D.A. Zarubezhnyy opyt organizatsii sluzhb nalogovogo kontrolya// Servis v Rossii i za rubezhom. 2012. №7(34). S. 12.
Ryabko S.A., Tishkevich I.V. Razrabotka instrumentov analiza effektivnosti administrirovaniya nalogov na urovne regiona // Sovremennye tendentsii razvitiya nauki i tekhnologiy. 2017. №2-8. C.102.
Remikhanova D. A. Byudzhetnoe pravo. [Tekst] / pod red. G. B. Polyaka i dr.,– M., 2010. – S. 92.
Radosteva M.V., Suglobov A.E. Nalogovoe administrirovanie v sovremennoy ekonomike: tseli i funktsii.// Voprosy regional'noy ekonomiki. 2017. №30. S.101.
Panskov V.G. O popolnenii dokhodnoy chasti byudzhetnoy sistemy // Finansy. №8, 2014.-S. 6.
Onoshko N.K. Vstrechnaya proverka kak meropriyatie nalogovogo kontrolya. // Nalogovyy vestnik. 2015. №2. s.23-27.
Nadtochiy E.V. Metodika otsenki effektivnosti nalogovogo kontrolya // Nalogi i nalogooblozhenie. 2014. №3. S. 22-23.
Musaeva, K.M., Aliev B.K. Alieva E.B., Magomedtagirov M.M., Imanshapieva M.M., 2015. Problems of Implementation of Principles of Social J
Reference:
Tonkikh A.S., Trushin I.I..
Developing the Economic Expediency Criterion for Pre-Trial Analysis of Taxpayers
// Taxes and Taxation. – 2018. – № 4.
– P. 58-73.
DOI: 10.7256/2454-065X.2018.4.26092.
DOI: 10.7256/2454-065X.2018.4.26092
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Abstract: The subject of the research is the process of selecting corporate taxpayers (enterprises) for on-site inspections. The object of the research is a corporate taxpayer (enterprise). The aim of the research is to develop the economic expediency criterion that, when being violated, could be used as an alarm to plan an on-site inspection. The research method is the construction of dynamic standards, i.e. simultaneous inequalities that arrange various indicators (including non-homogenous) in order depending on their pace of growth. Dynamic standards are based on corporate economics patterns and present the best organizational mode for an enterprise which can be taken as the economic expediency criterion. Ranking enterprises depending their compliance to this criterion can be viewed as a desired one to be used in the process of selecting taxpayers for on-site inspections. As a result of their research, the authors offer their own method of selection of corporate taxpayers (enterprises) for on-site inspections depending on the economic expediency criterion, and make a list of major Russian stevedoring companies for on-site inspectios. The scope of the application of these results covers the following: planning the sequence of corporate taxpayers that require on-site inspections by the tax authorities according to the econolmic expediency criterion; and discovery of hidden trends in corporate economics that may be used as alert indicators to be used for the purpose of tax optimization.
Keywords: stevedore companies, economic indicators, tax audits, planning of on-site inspections, business laws, economic expediency, dynamic standards, pre-test analysis, rates of growth, dynamics of indicators
References:
Efremova T.A. Predproverochnyy analiz – faktor povysheniya effektivnosti nalogovykh proverok // Rossiyskoe predprinimatel'stvo. – 2008. – Tom 9. – № 12. – S. 25-30.
Tyutyugina A.V. Ubytochnost' predpriyatiya kak priznak nedobrosovestnosti nalogoplatel'shchika dlya tseley planirovaniya vyezdnykh nalogovykh proverok i kak istochnik vozniknoveniya nalogovykh riskov gosudarstva i nalogoplatel'shchikov // Nalogi i nalogooblozhenie. – 2012. - № 6(96). – S.89-94.
Prikaz FNS Rossii ot 30.05.2007 N MM-3-06/333@ (red. ot 10.05.2012) Ob utverzhdenii Kontseptsii sistemy planirovaniya vyezdnykh nalogovykh proverok» // Nekommercheskaya internet-versiya Konsul'tantPlyus [Elektronnyy resurs]. – Rezhim dostupa: http://www.consultant.ru/cons/cgi/online.cgi?req=doc&base=LAW&n=129610&fld=134&dst=100165,0&rnd=0.5043025183151562#0
Mineeva G.I. Metody snizheniya nalogovykh riskov nalogoplatel'shchika s uchetom praktiki primeneniya kontseptsii sistemy planirovaniya vyezdnykh nalogovykh proverok // Nalogi i nalogooblozhenie. – 2009. – №1.
Zhukova N. Predproverochnyy anali
Reference:
Zhirnova N.A..
Interaction Between Tax Authorities and Internal Affairs Bodies in the Process of Tax Control
// Taxes and Taxation. – 2018. – № 2.
– P. 1-12.
DOI: 10.7256/2454-065X.2018.2.25714.
DOI: 10.7256/2454-065X.2018.2.25714
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Abstract: The subject of the research is the mechanism of interaction between tax authorities and internal affairs bodies aimed at discovering illegal schemes of tax avoidance in the process of tax control. The purpose of this article is to define drawbacks and gaps in the aforesaid process as possible factors that may reduce efficiency of their joint efforts. The author pays special attention to the place and role of internal affairs bodies in the process of tax control and tax relations in general. In the course of her research the author has used the following research methods: economic statistical, historical logical, graphical methods and systems approach that allows to comprehensively study the process of interaction between tax authorities and internal affairs bodies. The author's contribution to the topic is that she defines and describes a number of problems that may arise in the process of their interaction and offers solutions of these problems. As a conclusion of the research, the author emphasizes the need to clarify the status of internal affairs authorities in tax control as well as the need to involve internal affairs bodies in tax relations.
Keywords: investigative authorities, tax authorities, internal affairs agencies, interagency cooperation, on-site tax inspection, tax control, tax evasion, tax crimes, material damage, effectiveness tax control
References:
Nalogovyy kodeks Rossiyskoy Federatsii (chast' pervaya) ot 31.07.1998 № 146-FZ (red. ot 18.07.2017) (s izm. i dop., vstup. v silu s 29.01.2018) //Sobr. zakonodatel'stva Ros. Federatsii. – 1998. –3 avgusta – № 31. – st. 3824.;
«Ob operativno-rozysknoy deyatel'nosti»: Federal'nyy zakon Ros. Federatsii ot 12.08.1995 №144-FZ // «Rossiyskaya gazeta». – 1995. – 18 avgusta. – № 160;
«O politsii»: Federal'nyy zakon Ros. Federatsii ot 07.02.2011 № 3-FZ (red. ot 29.12.2017) // Ros. gaz. – 2011. – 8 fevr. – № 25;
«O nalogovykh organakh Rossiyskoy Federatsii»: Zakon Ros. Federatsii ot 21.03.1991 № 943-1 (red. ot 03.07.2016) // Vedomosti S'ezda narodnykh deputatov RF i VS RF. –1991. – 11 aprelya. – № 15. – St. 492.;
«Ob utverzhdenii Kontseptsii sistemy planirovaniya vyezdnykh nalogovykh proverok»: Prikaz FNS RF ot 30.05.2007 g. N MM-3-06/333@ // «Finansovaya gazeta». – 2012. – 31 maya.-№ 22;
«Ob utverzhdenii poryadka vzaimodeystviya organov vnutrennikh del i nalogovykh organov po preduprezhdeniyu, vyyavleniyu i presecheniyu nalogovykh pravo
Reference:
Efremova T.A..
Risk-Oriented Approach to Control and Analytical Work of Tax Authorities: Current Status and Development Prospects
// Taxes and Taxation. – 2016. – № 5.
– P. 409-415.
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Abstract: Modern financial and economic situation in the country indicates that the prospects for further reductions in tax revenues and, consequently, budget revenues are becoming more real. Under these circumstances tax risks, risk factors and risk minimization should be the priorities. The author of the article examines tax risks from the perspective of the state, i.e. as potential financial losses due to the shortfall in tax revenues into the budgets of the respective levels of the budget system. The author of the article emphazises the need to monitor tax risks when planning tax revenues and to manage these tax risks in order to minimize their impact. The researcher has also analyzed control activities conducted by the tax authorities of the Republic of Mordovia, in particular, efficiency of field tax audits, and investigated the most common options and schemes of tax evasion that increase tax risks. The author offers her own method for detecting, identifying and minimizing the negative impact of risks on the level of tax revenues into the budgetary system of the country. The author's method consists of the following four successive stages: 1) identification of tax risks; 2) assessment of tax risks; 3) making management decisions; 4) monitoring the implementation of management decisions.
Keywords: risk, tax, tax inspection, tax abuse, additional charge, identification, risk assessment, risk factors, risk minimization, risk management
References:
Kontseptsiya sistemy planirovaniya vyezdnykh nalogovykh proverok : Prikaz FNS Rossii ot 30.05.2007 g. № MM-Z-06/333@ [Elektronnyy resurs]. Dostup iz sprav.-pravovoy sistemy «Konsul'tantPlyus».
Aytkhozhina G. S. Otsenka nalogovykh riskov dlya tseley planirovaniya nalogovogo kontrolya // Problemy sovremennoy ekonomiki (Novosibirsk). – 2011. –№ 3-2. – S. 178-182.
Efremova T. A. Sovershenstvovanie organizatsii planirovaniya i provedeniya nalogovykh proverok kak neobkhodimoe uslovie povysheniya ikh kachestva i rezul'tativnosti // Nalogi i finansovoe pravo. – 2014. – № 11. –S. 95-102.
Nalogovye pravonarusheniya i otvetstvennost' za ikh sovershenie. // Nalogovye pravonarusheniya i prestupleniya. – 2011. – № 4. [Elektronnyy resurs]. URL: http://nalogprest.ucoz.ru/NPParhiv/NPP_4-2011-seit-.pdf (data obrashcheniya 29.01.2015)
Pimenov N. A. Fiskal'nye riski v sisteme nalogovoy bezopasnosti predpriyatiy i gosudarstva // Nalogi. – 2010. – № 4. – S. 10-13.
Filippova N. A., Efremova T. A. Povyshenie r
Reference:
Efremova T.A..
On-site tax inspections: the current practice and prospects of development
// Taxes and Taxation. – 2015. – № 4.
– P. 312-318.
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Abstract: Tax control provides timely and complete flow of tax revenues in the budget of the Russian Federation. One of the most effective forms of tax control is on-site tax inspections, as many violations in the sphere of tax collection can be detected only in the course of their implementation. However, such inspections require careful selection of taxpayers.
The aim of the article is to analyze the current practice of on-site tax inspections and to outline possible measures for planning, organizing and realization of such inspections.
The author uses the methods of analysis and synthesis, scientific abstraction, comparison, generalization and other scientific methods.
The article analyzes results of on-site tax inspections held by Russian tax authorities and reveals several peculiarities of the methods of a test inspection that are based on a qualitative choice of the subject of such an inspection. The author gives proof of reasonability of application of modern information technologies in the process of organization and carrying out of such inspections.
Keywords: tax risk, planning, tax payer, pre-verification analysis, tax control, tax authority, on-side tax inspection, automation, effectiveness, tax violation
References:
Guseva T. A. Kak effektivnee provesti nalogovuyu proverku [Elektronnyy resurs] / T. A. Guseva// Finansy – 2011. – № 2 – Rezhim dostupa: http://www.consultant.ru/
Efremova T. A. Modernizatsiya i informatizatsiya nalogovykh organov Rossii: problemy i perspektivy / T. A. Efremova, L. I. Efremova // Nalogi i nalogooblozhenie. – 2012. – № 8. – S. 45–53.
Efremova T.A. Ispol'zovanie informatsionnykh tekhnologiy v protsesse provedeniya nalogovogo kontrolya // Rossiyskoe predprinimatel'stvo. – 2008. – № 3 Vyp. 1 (107). – S. 185–189.
Efremova T.A. Sovershenstvovanie organizatsii planirovaniya i provedeniya nalogovykh proverok kak neobkhodimoe uslovie povysheniya ikh kachestva i rezul'tativnosti // Nalogi i finansovoe pravo. – №11. – 2014. – S. 95–102.
Nikulina E. V. O problemakh effektivnosti planirovaniya vyezdnykh nalogovykh proverok [Elektronnyy resurs] / E. V. Nikulina // Teoriya i praktika obshchestvennogo razvitiya – 2011. – № 6 – Rezhim dostupa: http://teoria-practica.ru/-6-2011/economics/niku
Reference:
Irina V. Orobinskaya, Irina V. Gashenko.
The Theoretical and Methodological Support for Priority Areas of Control of the Tax Obligations
Fulfillment by Agricultural Producers
// Taxes and Taxation. – 2015. – № 1.
– P. 52-64.
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Abstract: The study focuses on economic relations arising in the process of control over the execution
of tax obligations by agricultural producers in Russia. The control over execution of tax obligations by
agricultural producers in Russia is a complex system of interconnected and interdependent elements
between the taxpayer — agricultural producer — and the state and it is based on the convergence of tax
functions and elasticity of the tax system. In authors’ opinion the most effective methods of monitoring
the fulfillment of tax obligations by agricultural producers should include cross-audit and mutual control
method where several documents reflecting the same or interconnected operations are examined.
Thus, there are many different methods of tax control but it is necessary to keep improving theoretical
and methodological support for the priority areas of control over the fulfillment of tax obligations by
agricultural producers taking into consideration specific features of the industry, namely the seasonality
of production, dependence on weather, specialization and specific features of the means of production.
The methodological basis of the study includes fundamental concepts disclosed in the works of domestic
and foreign scholars, legislative and regulatory acts of state authorities, federal laws, decrees of the President
and RF Government Regulations, materials of scientific and practical conferences on the issues of
taxation of agricultural producers. The work uses an abstract logic, monographic, statistical, economic
and other methods as research tools. It is expedient to identify four factors that potentially impact on
the amount of the tax debt in agriculture, namely the rate of economic growth; number of unprofitable
enterprises in the economy; nominal fiscal burden on enterprises; the share of exports. As mentioned
above, the most important feature of agricultural production which should be taken into account by the
tax system but it is still not reflected in the unified agricultural tax is seasonality of production and mismatching
of the peak expenses time and time of revenues receipts. One of the principles formulated by
A. Smith is the “principle of convenience and proper time of tax collection for the taxpayer.” According
to this principle, each tax should be levied at a time or in a manner that is most likely to be convenient
for the taxpayer. It is a distinguishing feature of the agricultural sector but the inadequacy of the tax
system leads to a steady accumulation of farmers’ debts resulting from penalties and interest, in spite of
frequent write-offs and restructuring. All over the world taxes on agriculture are paid in individual income
tax regime for a year and the payment is made by installments every 3 months.
Keywords: tax obligation, agricultural producers, tax control, preliminary control, current control, subsequent control, off-site tax inspection, cross-audit, tax debts, unified agricultural tax (UAT) .
References:
Barulin, S. V. Spetsial'nye nalogovye rezhimy: teoreticheskie i organizatsionnye osnovy / S. V. Barulin, G.V. Zhirova. // Finansy.-2010.-№10.-S. 32-36.
Bobrova, E. A. Teoreticheskie aspekty spetsial'nykh nalogovykh rezhimov / E. A. Bobrova, O. S. Chulkova. // Nauchnye zapiski OrelGIET, 2010.-№1. – S. 193 – 197.
Vetrova, N. M. Nalogovoe byudzhetirovanie v sel'skokhozyaystvennykh organizatsiyakh [[Tekst]] / M. N. Vetrova // Bukhuchet v sel'skom khozyaystve. – B. m. – 2012.-№1. – S. 34-38.
Vneseny izmeneniya v spetsial'nye nalogovye rezhimy [[Tekst]] // Ekonomika sel'skogo khozyaystva Rossii. – B.m. – 2012.-№8. – S.86 – 87.
Gorina, G. A. Spetsial'nye nalogovye rezhimy [[Tekst]] / G. A. Gorina, M. E. Kosov. – M: YuNITI-DANA, 2011. – 126 s.
Kamalyan, A. K. Optimizatsiya parametrov razvitiya proizvodstva i nalogooblozheniya v integrirovannykh formirovaniyakh APK: monografiya / A. K. Kamalyan, A. S. Orobinskiy, I. V. Orobinskaya, Yu. N. Parakhin. – Voronezh: FGOU VPO Voronezhskiy GAU, 2010. – 203
Reference:
E. S. Tsepilova, A. I. Malyshkin.
Internal Control in Russia and Ukraine: the Tax Aspect
// Taxes and Taxation. – 2014. – № 12.
– P. 1097-1110.
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Abstract: The paper presents a comparative analysis and clarifies such definitions as internal control and
internal audit, internal tax control and state tax control. Also, it establishes the main elements and objectives
of the internal tax control of a business entity. The analysis is carried out on the basis of Russian
and Ukrainian legislation. The authors examine the foreign experience in legal regulation and internal
auditing and control within the framework of economic activity of enterprises. The study conducts an
analysis of the internal structures of enterprises whose competence includes conducting internal control
and audit. The author suggests special indicators and forms for control analytic statements to be used to
evaluate the effectiveness of control procedures by members of the tax internal control body. The findings
of the research can be used both in theoretical works to substantiate the terminological apparatus
for internal fiscal control as well as in practice of internal controllers (internal auditors). It is concluded
that under current conditions the implementation of fiscal policy cannot be successful unless an effective
system of internal fiscal control is available for the taxpayer.
Keywords: internal control model COSO, internal tax control, internal audit, internal control system, tax control, tax monitoring, horizontal monitoring, working papers of the auditor, minimization of tax risks.
References:
Assotsiatsiya audita i kontrolya informatsionnykh sistem: [sayt]. URL: http://www www.isgr.ru (data obrashcheniya: 28.11.2014).
Audit nalogooblozheniya predpriyatiy: uch. posob. / O. A. Petrik, G. M. Davidov, O. Yu. Red'ko. – Kiev: DNNU «Akademiya finansovogo upravleniya», 2012. 352 s.
Vasilenko A.A., Nesterenko N.A., Tsepilova E.S. Uchet i audit nalogooblagaemykh pokazateley. Rostov-na-Donu, 2009. 162 s.
Vysotskaya A.B. Nalogovoe planirovanie v upravlenii finansovoy deyatel'nost'yu predpriyatiya // Nalogi i nalogooblozhenie. 2012. № 2. S. 8-12.
Gosteva M.A. Nalogovyy kontrol' kak chast' sistemy vnutrennego kontrolya predpriyatiya // Finansovyy direktor. 2008. № 3: [sayt]. URL: http://www.fd.ru/topic/30491.html (data obrashcheniya: 29.11.2014).
Issledovanie tekushchego sostoyaniya i tendentsiy razvitiya vnutrennego audita v Rossii, 2013: [sayt]. URL: http://www.iia-ru.ru/files/documents_open/IIA%20and%20PwC%20survey_2013.pdf (data obrashcheniya: 20.11.2014).
Malyshkin A.I. Uchet i au
Reference:
Keleynikova, S. V., Samygin, D. Yu., Chrustalev, B. B..
Analysis and Planning of Tax Inspections: From the Point of View of Regional Inspection
// Taxes and Taxation. – 2014. – № 10.
– P. 919-925.
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Abstract: Being one of the most efficient types of tax control, field tax inspections are meant to
ensure good performance of tax inspection authorities. However, fiscal performance has decreased
in many regional inspections lately and tax authorities have to search for ways to improve efficiency
of field inspections. On the one hand, it is necessary to detect violations committed by taxpayers
and to arrange for additional charging of tax payments to the budget, and on the other hand, it is
necessary to reduce costs on such inspections and improve their parameters. All this creates the
need to improve effective methods of planning field tax inspections. The main research methods
used by the author include monographic research, retrospective analysis, practical experience,
expert evaluation method and methods of economic, econometric and economic-mathematical
analysis. The authors have provided the general description of legal aspects of tax control and have
shown the importance of field tax inspections as the main form of tax control. The authors carried
out evaluation and analysis of the efficiency of field tax inspections performed by the Federal
tax agency’s inspectorate of Penza and defined the dependence of tax control performance on the
number of field tax inspections. The authors have also diagnosed strategies used by the tax authority,
defined the optimum criteria of their performance and offered the model of improving field
tax inspections form the point of view of getting the best financial benefit.
Keywords: tax control, field tax inspection, diagnostics, analytics, modeling field inspections, planning, improvement, tax inspection, additional charging, taxes and levies.
References:
Nalogovyy kodeks Rossiyskoy Federatsii (chast' pervaya)ot 31.07.1998 N 146-FZ (red. ot 28.06.2014)
Samygin D.Yu. Modelirovanie vyezdnykh nalogovykh proverok v rayonnoy inspektsii federal'noy nalogovoy sluzhby po Penzenskoy oblasti / D.Yu. Samygin, A.A. Bikineva // Modeli, sistemy, seti v ekonomike, tekhnike, prirode i obshchestve. – 2012. – № 2(3). – S. 55–60.
Tulemisov, Kh. M. Instrumental'nye sredstva podderzhki protsessa planirovaniya vyezdnykh nalogovykh proverok [Tekst]: avtoreferat dissertatsii na soiskanie uchenoy stepeni kand. ekon. nauk :08.00.13 / Kh. M. Tulemisov.-M., 2010.-25 s.
Orobinskaya I.V. Metodicheskie rekomendatsii po optimizatsii nalogooblozheniya gorizontal'no - integrirovannykh ob'edineniy APK // Nalogi i nalogooblozhenie. - 2013. - 10. - C. 730 - 741. DOI: 10.7256/1812-8688.2013.10.9729.
R. V. Udalov Primenenie analiticheskikh instrumentov
pri osushchestvlenii nalogovogo kontrolya
(predproverochnyy analiz) // Nalogi i nalogooblozhenie. - 2012. - 5. - C. 33 - 37
Reference:
Ansimova, E. P..
Indicators of the Financial Status of Gas-Supply Enterprises as Parameters of Taxpayers’ Risk
Status
// Taxes and Taxation. – 2014. – № 2.
– P. 184-209.
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Abstract: The subject matter of the present research article is the relation between tax risks and
parameters of the financial status of economic entities in the sphere of gas supply as well as direct
tax risks of gas-supply enterprises and their evaluation methodology. The purpose of the research
article is to define the risk status of taxpayers in the sphere of gas supply. Based on the author,
application of the ‘Public Criteria for Independent Risks Evaluation Used by Tax Authorities in Field Tax
Inspections for Taxpayers’ set forth by the Order of the Federal Tax Service of the Russia Federation
No. ММ-3–2/467@ issued on October 14, 2008 within the framework of tax control over major
taxpayers without taking into account peculiarities of their sector does not guarantee accurate
and valid results when defining the level of the aggregative tax risk. Research methodology of the
research includes dialectic-materialistic method of understanding objective reality and associated
general and private scientific methods such as comparison, synthesis, analysis, deduction and
induction. The author of the article offers a number of financial ratios to be used as indicators of
dependability of gas-supply enterprises as taxpayers. The results of evaluating these indicators for
enterprises in the Central Federal District, Western Siberia and Far East create grounds for making a
conclusion that evaluation of the tax risk of gas-supply enterprises by the means of comparing actual
values of financial ratios with their average value for this economic sector including production and
distribution of gas, water and electric energy (as well as for the gas supply sector) is ungrounded and
inconsistent. It is useful to define standard parameters of the financial status of economic entities
as the criteria of the permissible level of tax risk only in case of particular sub-sectors of gas supply.
According to the author, objective definition of the risk status of a taxpayer means comparison of the financial indicator with the average values of associated ratios for gas distribution enterprises
or legal entities conducting the natural gas transmission.
Keywords: gas supply, tax risks, financial ratios, initial cost of the gas pipe line, investment activity, profitability, financial sustainability of an enterprise, assets turnover, deferred tax liabilities, tax burden.
References:
Plaskova N. S. Teoriya i praktika strategicheskogo ekonomicheskogo analiza rezul'tativnosti biznesa : monografiya. M. : MAKS Press, 2007. 368 s.
Omskoblgaz : [sayt]. URL: http://www.eomsk.ru/ (data obrashcheniya: 15.09.2012).
Kovalev V. V. Kurs finansovogo menedzhmenta : uchebnik. M. : Prospekt, 2009. 480 s.
Dal'transgaz: [sayt]. URL: http://www.daltransgas.ru/ (data obrashcheniya: 08.08.2013).
Gnevasheva V. A. Prognozirovanie ekonomiki : ponyatiya i istoriya // Znanie. Ponimanie. Umenie. 2005. № 2. S. 141-144.
Geograficheskiy entsiklopedicheskiy slovar' : geograficheskie nazvaniya / pod red. A. F. Treshnikova. 2-e izd., dop. M. : Sovetskaya entsiklopediya, 1989. 592 s.
Gazprom : [sayt]. URL: http://www.gazprom.ru/ about/production/gasification/ (data obrashcheniya: 26.12.2012).
S. 64-67. 6. Gazovye seti i gazokhranilishcha : ucheb. posob. / pod red. Yu. D. Znamenkova. Tyumen' : Vektor Buk, 2004. 208 s.
Vinogradova O. Gazifikatsiya vsey Rossii? // Neftegazovaya Vertik
Reference:
Haritonova E.M..
Developing relationship strategies with tax
organs in settling of disputes
(taxes and Law)
// Taxes and Taxation. – 2013. – № 5.
– P. 346-349.
Read the article
Abstract: Field tax audit can be roughly
divided into two halves. The first half
takes place in the company’s office, which
is searched for evidence of tax offenses
(which is often found), and the second
half begins after they’ve left and initiated
procedure. By applying the Pareto, or
the 80/20 principle, according to which a
small part of applied effort results in the
major part of the outcome, we realize that
the first half, taking 80% of our time and
patience, results in 20% of the procedure’s
output; thus, the majority of our attention
should be focused on the second half – the
procedure itself, which involves work with
tax organs and solving of disputes.
Keywords: Taxes and taxation, strategy, verification, tax, tax organs, documents, Ministry of Finance, codex, courts, organization
References:
Reference:
Aytkhozhina, G. S..
Methodological support of performance and efÞ ciency
assessment of tax inspection planning
// Taxes and Taxation. – 2012. – № 7.
– P. 42-50.
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Abstract: The article is devoted to the problem of
performance assessment of planning as a part of
preparation for a field tax inspection. The author reveals
the insufficient theoretical and practical development
of the issue and proves the significance and necessity
in performance assessment as a tool for developing
the planning system. The author also summarizes the requirements for establishment of the system of
key indicators of performance and efficiency of tax
inspection planning and the settled practice. The author
also suggests and proves her own assessment method
aimed at obtaining justified results and discovering
the internal reserves for further improvement of the
planning system. The author also describes the scope
of her method and areas of application at different
levels of the tax control planning.
Keywords: tax control, tax inspections, planning system, method of performance assessment.
References:
Aliev G.Kh. Nalogovyy kontrol' i otsenka ego effektivnosti na sovremennom etape. – Makhachka la: Nauka plyus, 2006. 102 s.
Anufrieva E.M. Organizatsiya i effektivnost' deyatel'nosti organov nalogovogo kontrolya po vyyavleniyu i presecheniyu ukloneniy ot uplaty nalogov: dis. ... kand. ekon. nauk. – Penza, 2009. 179 s.
Barulin S.V., Ermakova E.A., Stepanenko V.V. Nalogovyy menedzhment. Uchebnoe posobie. – M.: Izd-vo: Omega-L, 2007. 272 s.
Dadashev A.Z. Nalogovyy kontrol' v Rossiyskoy Federatsii : uchebnoe posobie / A.Z. Dadashev, I.R. Payzulaev. – M. : KNORUS, 2012. 126 s.
Dzhamurzaev Yu.D. Metodicheskie podkhody k organizatsii deyatel'nosti nalogovykh organov v tselyakh povysheniya effektivnosti nalogovogo administrirovaniya: monografiya / Yu.D. Dzhamurzaev; pod red. A.B. Paskacheva i G.N. Khubaeva. – Rostov-na-Donu, 2009. 347 s.
Ivanova E.V. Ob otsenke effektivnosti nalogovogo kontrolya // Finansy. 2008. №1. S. 76–77.
Ivanova E.V. Sovershenstvovanie metodiki otsenki effektivnosti nalog
Reference:
Lukashevskaya, S. Yu..
Legality of a Field Inspection of Physical Entities
// Taxes and Taxation. – 2011. – № 11.
– P. 36-40.
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Abstract: Exercising of rights of tax authorities as a part of fi eld tax inspection affects the rights of a taxpayer
– physical entity. Assignment and conduction of fi eld inspections do not only infringe the rights of physical entities
under the Constitution of the RF and Tax Code of the RF, but also lacks the legal nature and purpose. Field
inspection of physical entities without additional (i.e. peculiar for this type of inspection) eligibility makes it
just another in-offi ce inspection. Moreover, the ‘fi eld’ status allows to apply a jurisdictional act to deal with the judicial act which is based on the results of the hearing of the disputes regarding an in-offi ce inspection. (At the
present time, such cases are viewed by the Constitutional court).
Keywords: studies of law, taxes, taxation, fi eld, tax, inspection, physical entity, illegal.
References:
Reference:
Fake F.F..
Interaction of tax bodies and divisions on tax crimes of the Ministry of Internal Affairs while implementing control in the sphere of compliance with the legislation on taxes and levies
// Taxes and Taxation. – 2009. – № 4.
Read the article
Abstract: The author describes legal and organizational bases for the interaction of the internal affairs bodies and FTS in the sphere of fighting tax offences and crimes.
Keywords: FTS, MIA, offence, crime, interaction,
control, militia, investigation activity
Keywords:
References:
Reference:
Semenov, A.S..
Interaction of the militia workers and the tax body workers in fighting “one – day” firms
// Taxes and Taxation. – 2009. – № 3.
Read the article
Abstract: In the author’s point of view it’s only possible to deal with “one-day” firms efficiently, when the controlling bodies interact and communicate closely. And it’s only in this case then it will be possible to afford timely investigation of most complicated schemes of tax avoiding, there will be less need for extra financing, and the effect shall not make one wait long.
Keywords: militia, MIF, FTI, “one-day” firms, control, crime,
offence, avoiding, tax, interaction.
Keywords: militsiya, MVD, FNS, odnodnevki, prestuplenie, pravonarushenie, uklonenie, nalog, vzaimodeistvie
References:
Reference:
Mitrofanov, R.A..
Tax control over companies, which deal through offshores
// Taxes and Taxation. – 2009. – № 3.
Read the article
Abstract: The article includes analysis of characteristic features of the companies of international business.
It includes review of existing approaches to understanding of rights of tax bodies in the sphere of control of taxpayers’ deals, as well as various principles of establishing market prices. The author comes to a conclusion that definition of “profit typical for this sphere” is not characteristic of market economy, moreover, it’s almost impossible to establish it in the current conditions.
Keywords: FTI, control, offshore, price, income, principle,
control, dispute, court, arbitration.
Keywords:
References:
Reference:
Italyankin, D.S..
On involvement of professional evaluators by the tax bodies, when there’s need to define market price
// Taxes and Taxation. – 2009. – № 3.
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Abstract: Professional evaluators become very important in the work of tax bodies, when there’s need to define market price of goods (works, services). This article draws attention to the possible changes in the mechanism of proving market prices for goods (works, services) by the tax bodies, when realizing control measures. The conclusions of the author are simple. The tax bodies shall not define market prices by the means of Art. 40 of the Tax Code, rather they shall contact evaluators.
Keywords: FTI, evaluation, evaluator, price, goods, principle,
control, court, arbitration.
Keywords:
References:
Reference:
..
Analytic work of tax bodies
// Taxes and Taxation. – 2009. – № 2.
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Abstract: The article is devoted to topical issues of organization of the analytical work of the tax bodies, such as nature and structure of analytical notes, formed by the tax bodies, their main parts. The author analyzes key problems, which arise during analytic work, and offers the ways to solve them.
Keywords: tax control, analysis, tax bodies, reporting,
methods, calculation.
Keywords:
References:
Reference:
..
On perspective planning of field inspections
// Taxes and Taxation. – 2009. – № 2.
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Abstract: The author establishes the transfer to perspective annual planning of field tax inspections. The author provides in-detail analysis of stages of perspective planning, levels of analysis of financial and economic activities of the taxpayer, with due attention paid to positive features of perspective planning of field inspections.
Keywords: planning, tax control, field inspection,
perspective planning, tax bodies, analysis, report, method,
reporting.
Keywords:
References:
Reference:
..
On application of generally accessible criteria for the evaluation of tax risks
// Taxes and Taxation. – 2009. – № 1.
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Abstract: The Federal Tax Service of the Russian Federation for the first time established generally accessible concept of field tax inspection, which is approved by the Order of the FTS of RF in May 2007. Now the taxpayers can evaluate their tax risks under generally available criteria.
The author points out that the growth of tax risks has to do both with the illegal schemes of optimization of taxation, as well as variety of interpretations of tax legislation.
Keywords: tax inspection, tax risks, planning,criteria, tax schemes, tax control.
Keywords: nalogovaya proverka, nalogovye riski, planirovanie, kriterii, nalogovye skhemy
References:
Reference:
..
Methods for lowering of the tax risks of the taxpayer considering the practice of application of the “Concept of system of planning of the field tax inspection”
// Taxes and Taxation. – 2009. – № 1.
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Abstract: The author considers that not all of the tax risks appear out of taxpayer activities. For example tax risks may appear due to application of independent criteria by the tax bodies in order to establish candidates for field tax inspection. The author establishes criteria, causing tax risks for the taxpayer, and analyzes their content, offers a complex of means of security, to lower tax risks.
Keywords: tax control, tax risks, planning criteria,
tax schemes, tax control.
Keywords: nalogovaya proverka, nalogovye riski, planirovanie, kriterii, nalogovye skhemy
References:
Reference:
..
Modern tendencies in development of control activities of the tax bodies
// Taxes and Taxation. – 2008. – № 7.
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Abstract:
Keywords:
References:
Reference:
..
The order of demand of the documents by the tax bodies
// Taxes and Taxation. – 2008. – № 1.
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Abstract:
Keywords:
References:
Reference:
..
Rezul'taty nalogovykh proverok: osobennosti oformleniya itogovykh dokumentov
// Taxes and Taxation. – 2007. – № 11.
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Abstract:
Keywords:
References:
Reference:
..
Vyezdnye nalogovye proverki: chto izmenilos'?
// Taxes and Taxation. – 2007. – № 10.
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Abstract:
Keywords:
References:
Reference:
..
Osobennosti provedeniya kameral'nykh nalogovykh proverok posle 1 yanvarya 2007 goda
// Taxes and Taxation. – 2007. – № 8.
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Abstract:
Keywords:
References:
Reference:
..
Nalogoplatel'shchikam predostavili vozmozhnost' samostoyatel'no otsenit' svoi nalogovyi risk
// Taxes and Taxation. – 2007. – № 8.
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Abstract:
Keywords:
References:
Reference:
..
Razreshenie nalogovykh sporov na etape rassmotreniya materialov nalogovoi proverki
// Taxes and Taxation. – 2007. – № 6.
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Abstract:
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References:
Reference:
..
Mozhet li sledovatel' initsiirovat' provedenie vyeznoi nalogovoi proverki?
// Taxes and Taxation. – 2006. – № 8.
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Abstract:
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References:
Reference:
..
K voprosu o sovershenstvovanii form i metodov nalogovogo kontrolya
// Taxes and Taxation. – 2006. – № 5.
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Abstract:
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References:
Reference:
..
Nalogovye proverki: problemnye voprosy i puti ikh razresheniya
// Taxes and Taxation. – 2006. – № 5.
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Abstract:
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Reference:
..
Aktual'nye voprosy sovershenstvovaniya protsedur nalogovogo kontrolya
// Taxes and Taxation. – 2005. – № 12.
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Abstract:
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References:
Reference:
..
Nezaregistrirovannoe obosoblennoe podrazdelenie: nalogovye posledstviya
// Taxes and Taxation. – 2005. – № 8.
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Abstract:
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Reference:
..
Osobennosti provedeniya inventarizatsii v protsesse nalogovoi proverki
// Taxes and Taxation. – 2005. – № 7.
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Abstract:
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Reference:
..
Konstitutsionnyi Sud Rossiiskoi Federatsii razreshil priostanavlivat' vyezdnye nalogovye proverki
// Taxes and Taxation. – 2004. – № 2.
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Abstract:
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Reference:
..
Novye pravila vzaimodeistviya organov vnutrennikh del i nalogovykh organov: budet li prodolzhat'sya narushenie prav nalogoplatel'shchikov pri provedenii proverok?
// Taxes and Taxation. – 2004. – № 1.
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Abstract:
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Reference:
..
Mozhno li priostanovit' provedenie vyezdnoi nalogovoi proverki?
// Taxes and Taxation. – 2004. – № 1.
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Abstract:
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