SYSTEM OF TAX PROCESS
( Pp. 64-67)
More about authors
Maksim Yu. Berezin
Financial University under the Government of the Russian Federation
Moscow, Russian Federation
Financial University under the Government of the Russian Federation
Moscow, Russian Federation
Abstract:
The article considers the system of tax process, determines its legal aim, reveals characteristics of activity that is process, proves the impossibility of including as parts of tax process the offset and refund of excessively paid taxes, the registration of taxpayers in the tax authorities and the forms of changing of tax payment dates, substantiates the unity of tax process and inapplicability of the term «element» in description of parts of the single tax process, offers and outlines stages of tax process in light of legal status peculiarities of commercial entities and individuals.
How to Cite:
Maksim Y.B., (2019), SYSTEM OF TAX PROCESS. Gaps in Russian Legislation, 7 => 64-67.
Reference list:
Gudimov V.I. Nalogovyy kontrol : protsedurno-pravovaya kharakteristika: Avtoref. dis. kand. yurid. nauk. - Voronezh, 2005.
Kuznechenkova V.E. Nalogovyy protsess: sovremennaya kontseptsiya pravovogo regulirovaniya: Avtoref. dis. d-ra yurid. nauk. - M., 2005.
Smolina O.S. Dokazyvanie i dokazatel stva pri osparivanii nenormativnykh pravovykh aktov po rezul tatam nalogovykh proverok v arbitrazhnom sude: Avtoref. dis. kand. yurid. nauk. - M., 2015.
Kuznechenkova V.E. Nalogovyy protsess: sovremennaya kontseptsiya pravovogo regulirovaniya: Avtoref. dis. d-ra yurid. nauk. - M., 2005.
Smolina O.S. Dokazyvanie i dokazatel stva pri osparivanii nenormativnykh pravovykh aktov po rezul tatam nalogovykh proverok v arbitrazhnom sude: Avtoref. dis. kand. yurid. nauk. - M., 2015.
Keywords:
tax process, sequence, stage, tax obligation, taxpayers, establishing tax, implementing tax, legal result, tax control, challenging, rotation of execution.
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