EVOLUTION OF THE LEGAL REGULATION OF RELATIONS WITH MAJOR TAXPAYERS
( Pp. 51-54)

More about authors
Germanova Maria A. aspirant kafedry administrativnogo i finansovogo prava Federalnogo gosudarstvennogo byudzhetnogo obrazovatelnogo uchrezhdeniya vysshego professionalnogo obrazovaniya «Rossiyskaya pravovaya akademiya Ministerstva yusticii Rossiyskoy Federacii». Glavnyy yuriskonsult Yuridicheskogo departamenta PAO «Gazprom»
Federal State budgetary educational institution Higher Professional Education "Russian Legal Academy Ministry of Justice"
Abstract:
Background. In the framework of this article conducted a comprehensive analysis of the legislation of the Russian Federation in the field of taxation major taxpayers. Particular attention is paid to the construction of the administration system of this category of taxpayers. Also analyzed issues concerning the changes in the criteria for inclusion in the category of the major taxpayers. The aim of this analysis was to summarize reforming the law governing relations with the major taxpayers and, as a consequence, proposals for amendments to the Tax Code in order to ensure the principles of clarity, transparency and completeness of the tax legislation of the Russian Federation. Materials and methods. The purpose of writing this article were used scientific methods of cognition, namely the dialectical analysis and synthesis, induction and deduction, observation, comparison. Also use the private-scientific methods of cognition, namely: historical, logical, comparative legal, statistical method of system analysis and others. Results. By conclusions obtained in the writing of the article, you can include the conclusion that in the past 15 years, the system of administration of major taxpayers, and the criteria for inclusion in this category of individuals have undergone significant changes. However, up to this point in the Tax Code does not define the concept of "major taxpayer." In connection with this, it is proposed to eliminate the above shortcomings of the legislation and to make the proposed term in Article 19 of the Tax Code. Conclusion. This work was useful for the legislator to reform tax laws and amendments for deeper and systematize the principles of clarity and transparency of legislation, and for the major taxpayers
How to Cite:
Germanova M.A., (2015), EVOLUTION OF THE LEGAL REGULATION OF RELATIONS WITH MAJOR TAXPAYERS. Business in Law, 4 => 51-54.
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Keywords:
Tax code of the Russian Federation, transnational corporations, natural monopoly, the largest taxpayers, FTS Russia, The Ministry of Finance of the Russian Federation, credit and insurance organizations, major taxpayers at the Federal level, the largest taxpayers of the regional level, the average number of employees.


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