TAX LAW. THE PROCEDURE FOR THE COLLECTION OF EVIDENCE IN THE TAX PROCESS
( Pp. 77-96)
More about authors
Knyazeva Natalia Vladimirovna
d-r ekon. nauk, nezavisimyy sudebnyy ekspert, Upolnomochennyy predstavitel Rossiyskoy kollegii auditorov v Samarskoy oblasti. Dolzhnost: Glavnyy nauchnyy sotrudnik. Mesto raboty: Institut issledovaniya tovarodvizheniya i konyunktury optovogo rynka
Institute for Study of product distribution and wholesale market conditions
Institute for Study of product distribution and wholesale market conditions
Abstract:
In the article the author emphasizes the relevance and problems of proof in tax proceedings. In the tax process during the tax control measures an important role plays drawing up legal documents. The author presents the current status and development of the Russian tax legislation, and emphasizes the need for further improvement of legislative regulation of the material procedural codes of the tax law. In the article there are examples of completed in which the dispute is a question of assessing the evidence obtained by the tax authority, and formed the basis for theirs decision
How to Cite:
Knyazeva N.V., (2015), TAX LAW. THE PROCEDURE FOR THE COLLECTION OF EVIDENCE IN THE TAX PROCESS. Business in Law, 5 => 77-96.
Reference list:
Nalogovyy kodeks Rossiyskoy Federatsii (chast pervaya) ot 31.07.1998 № 146-FZ
Arbitrazhnyy protsessual nyy kodeks Rossiyskoy Federatsii ot 24.07.2002 № 95-FZ
Grazhdanskiy protsessual nyy kodeks Rossiyskoy Federatsii ot 14.11.2002 № 138-FZ
Ugolovno-protsessual nyy kodeks Rossiyskoy Federatsii ot 18.12.2001 № 174-FZ
Kodeks Rossiyskoy Federatsii ob administrativnykh pravonarusheniyakh ot 30.12.2001 № 195-FZ
Tamozhennyy kodeks Tamozhennogo soyuza (prilozhenie k Dogovoru o Tamozhennom kodekse Tamozhennogo soyuza, prinyatomu Resheniem Mezhgosudarstvennogo Soveta EvrAzES na urovne glav gosudarstv ot 27.11.2009 № 17
Ugolovnyy kodeks Rossiyskoy Federatsii ot 13.06.1996 № 63-FZ
Federal nyy zakon ot 31.05.2001 № 73-FZ O gosudarstvennoy sudebno-ekspertnoy deyatel nosti v Rossiyskoy Federatsii
Arbitrazhnyy protsessual nyy kodeks Rossiyskoy Federatsii ot 24.07.2002 № 95-FZ
Grazhdanskiy protsessual nyy kodeks Rossiyskoy Federatsii ot 14.11.2002 № 138-FZ
Ugolovno-protsessual nyy kodeks Rossiyskoy Federatsii ot 18.12.2001 № 174-FZ
Kodeks Rossiyskoy Federatsii ob administrativnykh pravonarusheniyakh ot 30.12.2001 № 195-FZ
Tamozhennyy kodeks Tamozhennogo soyuza (prilozhenie k Dogovoru o Tamozhennom kodekse Tamozhennogo soyuza, prinyatomu Resheniem Mezhgosudarstvennogo Soveta EvrAzES na urovne glav gosudarstv ot 27.11.2009 № 17
Ugolovnyy kodeks Rossiyskoy Federatsii ot 13.06.1996 № 63-FZ
Federal nyy zakon ot 31.05.2001 № 73-FZ O gosudarstvennoy sudebno-ekspertnoy deyatel nosti v Rossiyskoy Federatsii
Keywords:
tax law, tax procedural law, proof in tax law, law of evidence, procedural law, the procedure of proof in procedural law, Protocol, tax audit, the tax authority.
