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Taxes and Taxation
Reference:
Makevnina, D.Y., Filippova,N.A.
Legislation on tax offences:
defects and directions for reforms
// Taxes and Taxation.
2013. ¹ 8.
P. 561-565.
URL: https://en.nbpublish.com/library_read_article.php?id=63086
Makevnina, D.Y., Filippova,N.A. Legislation on tax offences: defects and directions for reformsAbstract: This article contains analysis of the current legislation on tax offences. Based on the study of the typical means for committing tax offences in the Russian Federation the author uncovers the shortcomings and gaps in the legal regulation in the sphere of responsibility for tax offences. In particular, it concerns fly-by-night organizations, tax exemptions, establishing guilt of an organization, etc. Based on the above-mentioned study the author proposes the directions for the improvement of normative legal basis in the sphere of responsibility for the tax offences. Keywords: taxes and taxation, offence, legislation, responsibility, shortcomings, reforms, code, taxpayer, improvement.
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