GAPS IN TAX LEGISLATION RELATED TO THE DEVELOPMENT OF ELECTRONIC DOCUMENT
( Pp. 299-301)
More about authors
Sidorova Anastasia
kand. yurid. nauk. Dolzhnost: zaveduyuschiy kafedroy. Mesto raboty: Privolzhskiy institut povysheniya kvalifikacii FNS Rossii. Podrazdelenie: kafedra socialno-pravovyh disciplin
Privolzhskiy Institute of advanced studies of the Federal tax service of Russia
Privolzhskiy Institute of advanced studies of the Federal tax service of Russia
Abstract:
The modern development system of tax administration to a great extent depends on telecommunication technologies. In this article the main problem highlights the imperfection of the tax legislation from the point of view of optimization activity of tax authorities in the interaction with taxpayers through modern telecommunication technologies. The change of legislation in this area would greatly simplify the interaction between all persons of tax legal relations and would lead to the improvement of the activity of tax authorities at all stages of tax administration.
How to Cite:
Sidorova A.., (2015), GAPS IN TAX LEGISLATION RELATED TO THE DEVELOPMENT OF ELECTRONIC DOCUMENT. Gaps in Russian Legislation, 4 => 299-301.
Reference list:
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Kuznetsov A.P., Marshakova N.N., Parshin S.M. Prestupleniya v sfere komp yuternoy informatsii: uchebno-prakticheskoe posobie. N.Novgorod, 2007.
Kuznetsov A.P. Otvetstvennost za prestupleniya v sfere komp yuternoy informatsii: uchebno-prakticheskoe posobie: Nizhegorodskaya pravovaya akademiya, 2007.
Orlova E.YU. Perspektivy elektronnogo dokumentooborota v sfere nalogovogo kontrolya // Sovershenstvovanie nalogovogo kontrolya v sovremennykh usloviyakh razvitiya nalogovoy sistemy: materialy nauchno-prakticheskoy konferentsii (Nizhniy Novgorod, 15 maya 2014g.) - N. Novgorod, 2014. 295 s.
Keywords:
a gap in the legislation, electronic interaction, the development of tax legislation, reporting in electronic form, telecommunication channels.
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