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.
Reference list:
Nalogovyy kodeks Rossiyskoy Federatsii. Kommentariy k poslednim izmeneniyam / Pod red. G.YU. Kas yanovoy (11-e izd., pererab. I dop.). M.: ABAK, 2011. 784 s.
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
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.
Related Articles
1. CURRENT ISSUES OF SOCIO-ECONOMIC DEVELOPMENT OF RUSSIA. ECONOMY Pages: 7-12 Issue №7806
THE PROBLEM OF ADMINISTRATION OF THE TAX ON PERSONAL PROPERTY
taxes
taxation
the tax on property of physical persons
the income of individuals
tax policy
Show more
14. FINANCE, CASH CIRCULATION AND CREDIT, ACCOUNTING, FINANCIAL AND ECONOMIC FORECASTING Pages: 203-206 Issue №6062
CHARACTERISTICS OF THE TAX CONTROL CARRIED OUT BY THE TAX AUTHORITIES OF RUSSIA
tax
collection
the tax authority
tax administration
efficiency
Show more
FINANCE Pages: 214-222 Issue №21610
Tax System and Reforms in Modern Europe
tax authorities in the foreign countries
tax
Federal Tax Service of Russia
tax control
Show more
FINANCE Pages: 223-229 Issue №21610
Current Tax Issues Planning in the Digital Economy
taxes
tax planning
tax gaps
tax control
Show more
8. FINANCIAL LAW; TAX LAW; BUDGETARY LAW 12.00.04 Pages: 228-233 Issue №18758
Tax audits in the tax control system
taxation
tax control
risk-based approach
tax offenses
tax monitoring
Show more
11. FINANCIAL LAW; TAX LAW; BUDGETARY LAW 12.00.04 Pages: 255-261 Issue №19146
NEW OPPORTUNITIES FOR PUBLIC FINANCIAL CONTROL IN THE CONTEXT OF DIGITALIZATION
digitalization
automated systems
budget control
tax control
Show more
SPECIALTY 12.00.04 Pages: 182-186 Issue №14694
LEGAL PRINCIPLES OF TAX PROCESS
principle
tax process
democracy
justice
legal process
Show more
7. CONSTITUTIONAL LAW, MUNICIPAL LAW (12.00.02) Pages: 189-194 Issue №18933
Some Tax Cases in Decisions of the Russian Constitutional Court
Constitutional Court of the RF
tax law
tax disputes
Federal Tax Service of the RF
court decisions
Show more
10. FINANCIAL LAW; TAX LAW; BUDGETARY LAW Pages: 253-257 Issue №18204
Tax checks of compliance with the law on the use of cash control equipment: their efficiency and efficiency
tax control
tax authority
audit
efficiency
effectiveness
Show more
FINANCE Pages: 308-314 DOI: 10.33693/2541-8025-2023-19-5-308-314 Issue №24704
Information Infrastructure of Tax Administration: Problems and Directions of Development
taxes
tax administration
taxpayers
tax control
information infrastructure.
Show more