Modern forms and methods of combating tax offences

Автор: Sarkisov Vadim, Grigoryan Ariadna, Sarkisov Yakov

Журнал: Бюллетень науки и практики @bulletennauki

Рубрика: Экономические науки

Статья в выпуске: 4 (5), 2016 года.

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The article is devoted to key areas of harmonization of tax relations. In modern conditions of modernization tax system of the Russian Federation, the priority remains the improvement of the mechanism of suppression of tax offences. Constant socio-economic changes in recent actualizes the necessity of transformation of the current system of taxes and fees. There is an increasing interest in regulation of tax legal relations, review of implementation by taxpayers of their duties and the suppression and prevention of tax offenses. Authors analyze forms and methods of a provodeystviye to tax violations and suggest to use prevention of tax offenses.

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Tax offences, sanctions, administrative responsibility, causes of crime

Короткий адрес: https://sciup.org/14112320

IDR: 14112320   |   DOI: 10.5281/zenodo.54656

Статья научная