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Taxes and Taxation
Reference:
Tsygankov, V. V.
Failure to Fulfi ll the Terms of an Agreement as the Ground for Tax Risks
// Taxes and Taxation.
2012. ¹ 2.
P. 19-24.
URL: https://en.nbpublish.com/library_read_article.php?id=59197
Tsygankov, V. V. Failure to Fulfi ll the Terms of an Agreement as the Ground for Tax RisksAbstract: Civil deals concluded between parties as part of entrepreneurial activity and formed as an agreement are subject to thorough analysis by the tax authorities in the process of tax inspections. The purpose of such inspections is to fi nd out certain facts proving that a taxpayer receives unjustifi ed tax benefi ts. Keywords: taxes and taxation, tax risks, failure to fulfi ll the terms of an agreement, additional charge of tax.
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