Tax abuses: taxpayer integrity determination concepts
Автор: Asadulaeva Z.G.
Журнал: Экономика и социум @ekonomika-socium
Рубрика: Основной раздел
Статья в выпуске: 2 (69), 2020 года.
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This article discusses what constitutes tax abuse; judicial practice related to the receipt by taxpayers of unjustified tax benefits is considered; clarification of tax authorities novels of tax legislation.
Tax abuse, tax benefit, tax audit, fraud
Короткий адрес: https://sciup.org/140247851
IDR: 140247851
Статья научная