DOCUMENTING THE ACTIONS OF TAX AUTHORITIES DURING THE TAX CONTROL
( Pp. 74-91)
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:
The procedural documentы of tax law, which is important evidence and at the same time is a part of the tax inspection materials. By protocols drawn up (fixed) actions of the tax authority, the actions, which are carried out under the tax control measures. The urgency of the problem of the tax proof, due to an increase in the number of process of court cases in which the dispute is a question of assessing the evidence obtained by the tax authority, and formed the basis for his decision. In the tax procedural low for the activities of the state tax control there is an important role drawing up such a document as a procedural protocol. The authority of the tax authorities, which is the executive body of state power must act strictly within the limits of state power. Tax authorities should use the only evidence that is admissible in the implementation of activities of state tax control. The rights of the taxpayers should be explained to them upon evidence receipt . Taxpayers, along with public authorities are parties of legal relations. In modern conditions taxpayers have to be literate in the area of tax law and to demonstrate their openness and honesty. This article focuses on the protocol as an important documentary evidence of the tax procedural low, which takes place in the implementation of public relations "the tax authority - taxpayer."
How to Cite:
Knyazeva N.V., (2015), DOCUMENTING THE ACTIONS OF TAX AUTHORITIES DURING THE TAX CONTROL. Business in Law, 6 => 74-91.
Reference list:
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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.
