Influence of jurisprudence on indicators of work of tax authorities on collecting tax payments by results of tax control
( Pp. 203-207)
More about authors
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.
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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Opredelenie VAS RF ot 14.12.2007 № 16521/07;
Postanovlenie FAS MO ot 19.06.2008 № KA-A40/5104-08.
Postanovlenie Prezidiuma VAS RF ot 09.04.2009 № 6284/07.
Dzhal chinov D. S 1 yanvarya 2012 goda ispol zovanie firm-odnodnevok mozhet obernut sya dlya biznesmenov pyat yu godami tyur my. Elektronnyy resurs / Sayt: http://911pravo.ru. Rezhim dostupa: http://911pravo.ru/biblioteka/novosti-zakonodatelstva/s-1-yanvarya-2012-goda-ispolzovanie-firm-odnodnevok-mozhet-obernutsya-dlya-biznesmenov-pyatyu-godami-tyurmy.html
Kolesnichenko T.V. Dosudebnyy i sudebnyy poryadok uregulirovaniya sporov po rezul tatam nalogovykh proverok: nauchno-prakticheskoe posobie M.: YUstitsinform, 2012.
Orlova O.E. Eti vechnye firmy- odnodnevki ..//Aktual nye voprosy bukhgalterskogo ucheta i nalogooblozheniya, № 2, yanvar 2011.
KHavanova I.A. Osobennosti proizvodstva po nalogovym sporam v arbitrazhnykh sudakh aktual nye voprosy teorii i praktiki // Nalogi. 2010. № 5. S. 10.
Natsional nyy nalogovyy portal. Elektronnyy resurs /Sayt: http://taxbook.ru. Rezhim dostupa: http://taxbook.ru/news/953-u-fns-i-vas-sovershenno-raznye-dannye-po-statistike-nalogovyh-del.html
Ofitsial nyy sayt FNS Rossii Elektronnyy resurs /Sayt: www.nalog.ru Rezhim dostupa: http://www.nalog.ru/rub mns news/3890463
Grishchenko A. V. Neobosnovannaya nalogovaya vygoda, poluchaemaya nekommercheskimi organizatsiyami // Biznes v zakone №1, 2013, s. 177-180
Keywords:
tax control, "one-day firms", on-site tax audit, cameral tax audit, analysis of judicial practice, tax administration.
