Business in Law Issue №2 — 2013

Influence of jurisprudence on indicators of work of tax authorities on collecting tax payments by results of tax control
( Pp. 203-207)

Grishchenko Alexey V. Alexandrov Alexander

Grishchenko Alexey V. kandidat ekonomicheskih nauk, docent, docent kafedry Obschestvennyh finansov, buhgalterskogo ucheta i audita
Moscow University of Management of the Government of Moscow Alexandrov Alexander aspirant kafedry Obschestvennyh finansov, buhgalterskogo ucheta i audita Moskovskogo gorodskogo Universiteta Upravleniya Pravitelstva Moskvy.

Abstract:

In this article is carried out the analysis of results of consideration of tax disputes for 2010 – 2012. The assessment is given to dynamics of appeals of tax authorities in courts about collecting obligatory payments from taxpayers against total of affairs with application of the tax legislation. The special attention is paid to arbitration practice concerning the hearing of cases, connected with short-live companies.

How to Cite:

Grishchenko A.V., Alexandrov A.., (2013), INFLUENCE OF JURISPRUDENCE ON INDICATORS OF WORK OF TAX AUTHORITIES ON COLLECTING TAX PAYMENTS BY RESULTS OF TAX CONTROL. Business in Law, 2 => 203-207.

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Keywords:

tax control, "one-day firms", on-site tax audit, cameral tax audit, analysis of judicial practice, tax administration.

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