Peculiarities of desk tax audits
Автор: Goncharov K.D., Pakkar A.A.
Журнал: Экономика и бизнес: теория и практика @economyandbusiness
Статья в выпуске: 5-1 (87), 2022 года.
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Significant growth of registered organizations in recent years causes the need of effective ongoing tax control by the relevant tax authorities. Current tax control in Russia Federation is performed in the form of desk tax audits. The article discusses the concept, focus and significance of a desk tax audit, the existing problems of current tax control in law enforcement practice are reflected.
Tax control, desk tax audit, term of desk tax audit, rights of taxpayers, tax litigations
Короткий адрес: https://sciup.org/170192386
IDR: 170192386
Список литературы Peculiarities of desk tax audits
- The Tax Code of Russian Federation (Part I): Federal law from July 31, 1998 N 146-FL // Collection of Russian legislation - 1998. - N 31. - art. 3824. - (am. from April 1, 2020).
- The Tax Code of Russian Federation (Part II): Federal law from August 5, 2000 N 117-FL // Collection of Russian legislation - 2000. - N 32. - art. 3340. - (am. from April 1, 2020).
- About tax audits [Electronic source]: Letter of Federal Tax service of Russia from September 13, 2012 N АС-4-2/15309@ // Legal reference system “Consultant Plus“. - URL: http://www.consultant.ru/ (18 May, 2022).
- About tax control events [Electronic source]: Letter of Federal Tax service of Russia from May 23, 2013 N АС-4-2/9355 // Legal reference system “Consultant Plus“. - URL: http://www.consultant.ru/ (18 May, 2022).
- Information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation from March 17, 2003 N 71 [Electronic source]: Bulletin of the Supreme Arbitration Court of the Russian Federation. - 2003. - N 5.
- Resolution of the Ninth Arbitration Court of Appeal from July 25, 2013 in case N 09АП-21611/2013 [Electronic source] // Arbitration files. - URL: https://kad.arbitr.ru/(May 18, 2022).
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- About recommendations on field tax audits conduction [Electronic source]: Letter of Federal Tax service of Russia from July 25, 2013 N АС-4-2/13622 // Legal reference system “Consultant Plus“. - URL: http://www.consultant.ru/ (18 May, 2022).
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