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Taxes and Taxation
Reference:
Ivanets, Yu. L.
The System of Compulsory Registration of Tax Schemes: Experience of the Great Britain
// Taxes and Taxation.
2010. № 4.
URL: https://en.nbpublish.com/library_read_article.php?id=57310
Ivanets, Yu. L. The System of Compulsory Registration of Tax Schemes: Experience of the Great BritainAbstract: The article summarizes the Great Britain experience of application of the system of compulsory registration of tax schemes. The author analyzes its efficiency from the point of view of resistance of digression from paying taxes. It is concluded that such a system can be implemented in Russia as well. Keywords: tax, scheme, digression, resistance, minimization, Great Britain, declaring, consultant, optimization, registration.
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