Recommendations of the federal tax service and Russia's investigation committee on proof of corruption: proposals for development
Автор: Zaripov V.M.
Журнал: Имущественные отношения в Российской Федерации @iovrf
Рубрика: Налоговое право - вопросы имущественной политики
Статья в выпуске: 3 (198), 2018 года.
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The author analyzes the Methodological Recommendations sent by the Investigative Committee of the Russian Federation and the Federal Tax Service to lower-level bodies concerning the identification and proving intent for non-payment of taxes. Identifies the shortcomings of this document and suggests measures to improve it.
Intentional non-payment of taxes, compulsory payment of tax, the inconsistency of evasion and non-payment, the principles of guilty responsibility, the test of the priority objective of the transaction, the ratio of control and imprudence
Короткий адрес: https://sciup.org/170172962
IDR: 170172962
