CURRENT PROBLEMS OF DEVELOPMENT OF PARTNER RELATIONSHIP BETWEEN TAXING AUTHORITIES AND TAXPAYERS IN THE CONDITIONS OF DIGITAL ECONOMY
( Pp. 249-252)
More about authors
Kirina Ludmila S.
doktor ekonomicheskih nauk, professor, professor Departamenta nalogovoy politiki i tamozhenno-tarifnogo regulirovaniya
Financial University under the Government of the Russian Federation
Financial University under the Government of the Russian Federation
Abstract:
In article methodical and practical aspects of partnership development between taxing authorities and taxpayers in the conditions of digital economy are considered. The main focus is placed on justification of expediency of rendering public services to legal entities and individuals in the form of tax consultation by employees of territorial taxing authorities that will promote reduction of number of the tax conflicts and, respectively, tax disputes and judicial proceedings. Signs and essence of tax consultation as public service are disclosed, need of its different types is proved.
How to Cite:
Kirina L.S., (2018), CURRENT PROBLEMS OF DEVELOPMENT OF PARTNER RELATIONSHIP BETWEEN TAXING AUTHORITIES AND TAXPAYERS IN THE CONDITIONS OF DIGITAL ECONOMY. Economic Problems and Legal Practice, 6 => 249-252.
Reference list:
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Ofitsial nyy sayt FNS Rossii - www.nalog.ru
Prikaz Ministerstva Rossiyskoy Federatsii po nalogam i sboram ot 25 avgusta 1999 goda № AP-3-15/278 O sozdanii TSentral noy komissii po nalogovomu konsul tirovaniyu Ministerstva Rossiyskoy Federatsii po nalogam i sboram .
Prikaz Federal noy nalogovoy sluzhby ot 11 iyulya 2011 g. N MMV-7-4/436 Ob utverzhdenii Kontseptsii kadrovoy politiki Federal noy nalogovoy sluzhby .
Prikaz FNS Rossii ot 5 dekabrya 2011 g. N MMV-7-4/908 (red. ot 20 marta 2013 g.) Ob utverzhdenii primernykh dolzhnostnykh reglamentov federal nykh gosudarstvennykh grazhdanskikh sluzhashchikh tsentral nogo apparata Federal noy nalogovoy sluzhby i territorial nykh organov FNS Rossii (Zaregistrirovano v Minyuste Rossii 12 marta 2012 g. №23443).
Pis mo Rukovoditelya FNS Rossii Mishustina M.V. Ministru finansov RF Siluanovu A.G. № MMV-18-5-567 ot 29.05.2013.
N.A. Bondareva. Instrumenty nalogovogo kontrolya kak sredstvo dostizheniya balansa fiskal nykh interesov gosudarstva i biznesa / M.: MFPU Sinergiya , 2014.
CHernik D.G., Kirina, L.S., Gorokhova N.A. Nalogovoe konsul tirovanie. //Uchebnik. - M., Izdatel stvo Ekonomika , 2016.
Ofitsial nyy sayt FNS Rossii - www.nalog.ru
