Tendencies of improvement of tax control
( Pp. 131-134)
More about authors
Malahatkina E. V.
k.yu.n., professor kafedry Moskovskogo nalogovogo instituta. Sovetnik gosudarstvennoy grazhdanskoy sluzhby Rossiyskoy Federacii 2 klassa
Moscow tax Institute
Moscow tax Institute
Abstract:
Improvement of the tax control is the most important task of the tax authorities. The author of the article points to the need for radical changes of the procedure of tax control in parts of the field tax inspections. Contains proposals to change the tax legislation.
How to Cite:
Malahatkina E.V., (2013), TENDENCIES OF IMPROVEMENT OF TAX CONTROL. Business in Law, 5 => 131-134.
Reference list:
Konstitutsiya RF 12.12.1993g.// Rossiyskaya gazeta, 25.12.1993, №237
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Federal nyy zakon ot 23.07.2013 N 248-FZ quot;O vnesenii izmeneniy v chasti pervuyu i vtoruyu Nalogovogo kodeksa Rossiyskoy Federatsii i nekotorye drugie zakonodatel nye akty Rossiyskoy Federatsii, a takzhe o priznanii utrativshimi silu otdel nykh polozheniy zakonodatel nykh aktov Rossiyskoy Federatsii quot;// Ofitsial nyy internet-portal pravovoy informatsii http://www.pravo.gov.ru, 24.07.2013, quot;Rossiyskaya gazeta quot;, N 163, 26.07.2013,
Postanovleniya plenuma VAS RF ot 12 oktyabrya 2006 g. N 53 quot;Ob otsenke arbitrazhnymi sudami obosnovannosti polucheniya nalogoplatel shchikom nalogovoy vygody // quot;Vestnik VAS RF quot;, N 12, dekabr , 2006.
Nalogovyy kodeks RF chast pervaya// Sobranie zakonodatel stva RF, 1998, №31, st.3824
Federal nyy zakon ot 23.07.2013 N 248-FZ quot;O vnesenii izmeneniy v chasti pervuyu i vtoruyu Nalogovogo kodeksa Rossiyskoy Federatsii i nekotorye drugie zakonodatel nye akty Rossiyskoy Federatsii, a takzhe o priznanii utrativshimi silu otdel nykh polozheniy zakonodatel nykh aktov Rossiyskoy Federatsii quot;// Ofitsial nyy internet-portal pravovoy informatsii http://www.pravo.gov.ru, 24.07.2013, quot;Rossiyskaya gazeta quot;, N 163, 26.07.2013,
Postanovleniya plenuma VAS RF ot 12 oktyabrya 2006 g. N 53 quot;Ob otsenke arbitrazhnymi sudami obosnovannosti polucheniya nalogoplatel shchikom nalogovoy vygody // quot;Vestnik VAS RF quot;, N 12, dekabr , 2006.
Keywords:
Tax control, on-site tax audit, discovery of documents, the tax burden.
