Main problems of identification of receiving by taxpayers of unreasonable tax benefit
( Pp. 215-219)

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Alexandrov Alexander aspirant kafedry Obschestvennyh finansov, buhgalterskogo ucheta i audita Moskovskogo gorodskogo Universiteta Upravleniya Pravitelstva Moskvy.
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Abstract:
The article reviews the arbitration practice, which has developed in connection with tax evasion schemes using short-live companies. In article is proved a need for improvement of the mechanism of identification of unfair taxpayers, in the course of carrying out tax control. In article are designated the main problems of the state counteraction to creation and illegal activity of short-live companies, also is offered the concrete method of their decision.
How to Cite:
Alexandrov A.., (2013), MAIN PROBLEMS OF IDENTIFICATION OF RECEIVING BY TAXPAYERS OF UNREASONABLE TAX BENEFIT. Business in Law, 2: 215-219.
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Keywords:
tax administration, tax Deposit, on-site tax audit, the tax authority, "one-day firms", unjustified tax benefit, arbitration practice.