Indirect taxes: assessment of tax risks
Автор: Mandroshchenko O.V.
Журнал: Имущественные отношения в Российской Федерации @iovrf
Рубрика: Финансы - финансы, денежное обращение и кредит
Статья в выпуске: 5 (272), 2024 года.
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The author examines the most common tax risks for value added tax and excise duties, and ways to reduce them based on an analysis of arbitration practice and regulatory legal acts. Reveals the consequences of violations of certain provisions of tax legislation from the perspective oftheir ambiguous interpretation. Provides taxpayers with recommendations on how to mitigate tax risks.
Tax risks for value added tax, indirect taxes, promotional products as goods, input tax on promotional materials, deduction of tax on advance payments, tax risks for excise taxes, increasing coefficients for excise tax deduction
Короткий адрес: https://sciup.org/170207849
IDR: 170207849 | DOI: 10.24412/2072-4098-2024-5272-35-43
