Статья 'Особенности возбуждения дела об административном правонарушении в налоговой сфере' - журнал 'Административное и муниципальное право' - NotaBene.ru
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Administrative and municipal law
Reference:

Avetisyan, K. R. Peculiarities of Administrative Proceedings in the Sphere of Taxation.

Abstract: Based on the analysis of the material and procedural grounds, the author of the article studies some peculiarities of administrative proceedings in the sphere of taxation and makes suggestions on how to improve the existing tax legislation.


Keywords:

violation, delict, administrative proceeding, tax, sphere, taxation system, delictology, law-breaker


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References
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3. Ivanova V.N. Sootnoshenie pravovykh kategoriy «nalogovyy protsess» i «nalogovoe proizvodstvo» i osoben-nosti ikh realizatsii v Nalogovom kodekse RF // Yurist. – 2001. – № 2. – S. 69.
4. Pankova O.V. Proizvodstvo po delam ob administrativnykh pravonarusheniyakh v sfere nalogooblozheniya: Avtoref. dis. … kand. yurid. nauk. – M., 2002. – S. 109.
5. Golomazova L.A. Nalogovyy kodeks RF: vzaimootnosheniya mezhdu gosudarstvom i nalogoplatel'shchikom // Bukh-galterskiy uchet. – 1999. – № 1. – S. 74.
6. Guseva T.A. Problemy sovershenstvovaniya mekhanizma nalogovogo kontrolya i poryadka privlecheniya k otvet-stvennosti za nalogovye pravonarusheniya: Avtoref. dis… kand. yurid. nauk. – Saratov. 2001. – S. 18
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