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Taxes and Taxation
Reference:
Makevnina, D. Yu., Philippova, N. A.
Tax Offence Legislation: Reformation Gaps
and Tendencies
// Taxes and Taxation.
2012. ¹ 11.
P. 8-14.
URL: https://en.nbpublish.com/library_read_article.php?id=62004
Makevnina, D. Yu., Philippova, N. A. Tax Offence Legislation: Reformation Gaps and TendenciesAbstract: This article describes the problems of the current legislation on tax offenses and analyzes its main shortcomings and gaps in the regulation of liability for violations of tax laws. Based on the research the author offers ways of improving regulatory framework of tax offenses. Keywords: tax violations, tax laws, the Tax Code of the Russian Federation, the tax liability.
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