The Constitution of Russia need to know and do
( Pp. 11-12)
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:
In the article the author makes an attempt to analyze responsibilities defined by the Constitution of Russia and the existing law enforcement practice in the execution of the obligation to pay legally established taxes and collections. In this connection, the author believes it is necessary to appeal to the norms of the Constitution of the Russian Federation upon presentation of tax claims taxpayers and defending the point of view of tax legislation in court; and, the need to change the criminal legislation in relation to prosecution for evasion of tax payments based on a certain amount qualification.
How to Cite:
Malahatkina E.V., (2013), THE CONSTITUTION OF RUSSIA NEED TO KNOW AND DO. Gaps in Russian Legislation, 5 => 11-12.
Reference list:
Konstitutsiya RF 12.12.1993g.// Rossiyskaya gazeta, 25.12.1993, №237
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
Malakhatkina E.V. Apellyatsionnoe obzhalovanie izlishestvo ili neobkhodimost // Probely v rossiyskom zakonodatel stve. 2009. №3. S.115-117.
Malakhatkina E.V. Irratsional nost deystviy - poteri byudzheta // Biznes v zakone. 2009. №2. S.88-91.
Malakhatkina E.V. Printsipy, opredelyayushchie nalogovye otnosheniya // Biznes v zakone. 2009. №2. S.81-82.
Malakhatkina E.V. Gosreestr na sluzhbe u byudzheta // Probely v rossiyskom zakonodatel stve. 2010. №2. S.348-349.
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
Malakhatkina E.V. Apellyatsionnoe obzhalovanie izlishestvo ili neobkhodimost // Probely v rossiyskom zakonodatel stve. 2009. №3. S.115-117.
Malakhatkina E.V. Irratsional nost deystviy - poteri byudzheta // Biznes v zakone. 2009. №2. S.88-91.
Malakhatkina E.V. Printsipy, opredelyayushchie nalogovye otnosheniya // Biznes v zakone. 2009. №2. S.81-82.
Malakhatkina E.V. Gosreestr na sluzhbe u byudzheta // Probely v rossiyskom zakonodatel stve. 2010. №2. S.348-349.
Keywords:
the national plan, money laundering, the unified state register of legal entities, payment of taxes.
