TAX STATE AUTHORITIES' INTERACTION WITH TAXPAYERS TAX PLANNING IN THE UNCERTAINTY CONDITIONS
( Pp. 109-113)

More about authors
Shestakova Ekaterina V. kandidat yuridicheskih nauk, generalnyy direktor OOO «Aktualnyy menedzhment»
LLC Aktualny management
For read the full article, please, register or log in
Abstract:
Tax compliance represents a social dilemma in which the state and the taxpayer use tax planning. The state plan tax to provide sufficient tax funds for public goods, and the taxpayer try to lower a tax burden to develop effectively business projects. There are used the stimulating and constraining policy at the state level mechanisms. The taxpayer uses as tax benefits, preferences and methods of avoidance of taxes.
How to Cite:
Shestakova E.V., (2017), TAX STATE AUTHORITIES' INTERACTION WITH TAXPAYERS TAX PLANNING IN THE UNCERTAINTY CONDITIONS. Economic Problems and Legal Practice, 3: 109-113.
Reference list:
https://ru.wikipedia.org
Bakaeva O.YU. Tamozhennye fiskal nye dokhody: pravovoe regulirovanie. M.: Statut, 2005. 187 s.
Beklemishev A. Prichiny vozniknoveniya finansovo-ekonomi-cheskikh krizisov // Finansovaya gazeta. Regional nyy vypusk. 2010. № 36. S. 14-15.
Grigor eva E.N. Vzaimosvyaz pravosoznaniya i pravovoy kul tury nalogoplatel shchika s fiskal noy funktsiey sovremennogo gosudarstva // Vestnik Permskogo universiteta. YUridicheskie nauki. 2012. № 3. S. 46.
Demin A.V. Sovershenstvovanie nalogovoy kul tury kak vazhneyshaya predposylka perekhoda k partnerskoy modeli nalogovogo administrirovaniya // Nalogi. 2016. № 5. S. 19-22.
CHernikova E.V., CHupek B., Famul ska T., Prokoshin M.S. Pravovoy rezhim polucheniya nalogovykh preferentsiy v Rossiyskoy Federatsii i Respublike Pol sha: sravnitel no-pravovoy aspekt // Sovremennoe pravo. 2016. № 6. S. 100-105
Keywords:
tax planning, conditions of instability, game theory in taxation, tax benefits, business projects, tax evasion.