THE METHODOLOGY OF ECONOMIC EXPERTISE IN THE TAX PROCESS AND JUDICIAL PROCESSES INVOLVING THE TAX AUTHORITIES
( Pp. 170-179)
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Knyazeva Natalia Vladimirovna
d-r ekon. nauk, nezavisimyy sudebnyy ekspert, Upolnomochennyy predstavitel Rossiyskoy kollegii auditorov v Samarskoy oblasti. Dolzhnost: Glavnyy nauchnyy sotrudnik. Mesto raboty: Institut issledovaniya tovarodvizheniya i konyunktury optovogo rynka
Institute for Study of product distribution and wholesale market conditions
Institute for Study of product distribution and wholesale market conditions
Abstract:
Involving experts tax authorities possible to participate in activities of tax control in accordance with Article 95 of the Tax Code, and within the framework of the trial in accordance with Article 82 of the Arbitrazh Procedure Code. It involves experts and appointed by the examination when there is a legitimate need for professional knowledge of the art of science, technology, crafts to clarify emerging issues. Involving specialists of economics experts (financial, economic or financial expertise), is an independent expert studies class. This article provides guidance to attract experts of economics in order to improve the efficiency of examinations in the tax and (or) judicial processes involving the tax authorities.
How to Cite:
Knyazeva N.V., (2016), THE METHODOLOGY OF ECONOMIC EXPERTISE IN THE TAX PROCESS AND JUDICIAL PROCESSES INVOLVING THE TAX AUTHORITIES. Business in Law, 2 => 170-179.
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Arbitrazhno-protsessual nyy kodeks RF.
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2. Grazhdanskiy kodeks RF.
Arbitrazhno-protsessual nyy kodeks RF.
4. Trudovoy kodeks RF.
Professional nye standarty, utverzhdennye Prikazami Mintruda RF, razmeshcheny na sayte Ministerstva truda i sotsial noy zashchity RF v obshchem dostupe: http://profstandart.rosmintrud.ru.
Federal nyy zakon ot 26.10.2002 № 127-FZ O nesostoyatel nosti (bankrotstve) .
Federal nyy zakon ot 29 dekabrya 2012 goda № 273-FZ Ob obrazovanii v Rossiyskoy Federatsii .
Federal nyy zakon ot 29.07.1998 № 135-FZ Ob otsenochnoy deyatel nosti v Rossiyskoy Federatsii .
Federal n. zakon ot 22.04.1996 № 39-FZ O rynke tsennykh bumag .
Federal nyy zakon ot 02.10.2007 № 229-FZ Ob ispolnitel nom proizvodstve .
Soglashenie O poryadke vzaimodeystviya Federal noy nalogovoy sluzhby i Federal noy sluzhby sudebnykh pristavov № 0001/7/MMV-23-8/3 .
Postanovleniya plenumov VS RF i VAS RF, kartoteka arbitrazhnykh sudov, (Ofitsial nyy resurs: http://kad.arbitr.ru/Card/b096d35f-87c8-4d78-9af2-3d27f9ea05bc ).
Stat ya TSB peretryaset mikrofinansistov v poiskakh gryaznykh deneg , izdanie Izvestiya ot 5 avgusta 2015 goda ofitsial nyy sayt izdatel stva http://izvestia.ru/news/589562.
Stat ya Mikrofinansovye organizatsii gotovy obsluzhivat segmenty, za kotorye ne berutsya banki , Internet izdanie MarketLab: Financial Innovations Mikrofinansovye organizatsii gotovy obsluzhivat segmenty, za kotorye ne berutsya banki s http://market-lab.org/Andrew-Paranich-self-regulatory-organization-MiR-2015.
Keywords:
tax process, examination, expert, accounting financial expertise, economic expertise, bankruptcy.
