MAIN PAGE
> Back to contents
Administrative and municipal law
Reference:
Kondrat, E.N.
Improvement of taxpayer registration: problems and solutions.
// Administrative and municipal law.
2014. № 4.
P. 315-324.
URL: https://en.nbpublish.com/library_read_article.php?id=64183
Kondrat, E.N. Improvement of taxpayer registration: problems and solutions.
Abstract:
The article provides a detailed analysis of consecutive steps taken by the legislator for taxpayer registration
improvement. An important direction of this improvement is simplification of tax reporting and bringing it closer to
accounting, improving the quality of tax administration, implementation of measures against tax evasion. Based
upon the analysis of changes in the tax legislation it is shown in the article that the information on taxpayers,
which arrives to the tax bodies is one of the constituent elements of the unified tax monitoring system, which is
necessary due to the formation of the specialized functionally oriented following system, information guarantees
and optimization for the greater efficiency of the tax system. The methodological basis for the scientific article
was formed by the current achievements of the theory of cognition. In the process of studies the author used
general philosophical, theoretical and empiric methods (dialectics, systemic method, analysis, synthesis, analogy,
deduction, observation, modeling), traditional legal methods ( formal logic method), and methods typical for specific
sociological studies (statistical, expert evaluation, etc.). Currently in Russia there is a legal basis for the modern
system of taxpayer reporting. The pillar of this system is Part 1 of the Tax Code of the Russian Federation, which
legislatively provided for the procedure of taxpayer reporting, principles of its organization, regulating norms and
responsibility for the tax offences within the reporting system. According to Art. 83 of the Tax Code of the Russian
Federation for the purpose of tax control natural persons and legal entities should be reported at the tax body at
the place of residence of a physical person, or at the place, where the organization or its filial offices are situated,
and also at the place where their immovable property and transportation vehicles are situated, etc. as well as on
other grounds provided for by the tax legislation.
Keywords:
tax, reporting, control, levy, tax, fine, regulation, arrears, fines, taxpayer.
This article can be downloaded freely in PDF format for reading. Download article
This article written in Russian. You can find original text of the article here
.
References
1. Ivanova S.S. Samozanyatye litsa kak sub'ekty nalogovykh pravootnosheniy // Nalogi i nalogooblozhenie.-2014.-1.-C. 44-48. DOI: 10.7256/1812-8688.2014.1.10878.
2. Akopdzhanova M.O. Osnovnye kharakteristiki i parametry preodoleniya nalogovoy prestupnosti // NB: Finansovoe pravo i upravlenie.-2013.-3.-C. 25-36. DOI: 10.7256/2306-4234.2013.3.8396. URL: http://www.e-notabene.ru/flc/article_8396.html
3. A.I. Ukraintseva Sushchnost', formy i metody nalogovogo kontrolya // Administrativnoe i munitsipal'noe pravo.-2011.-6.-C. 79-85.
4. Efremova T.A. Nalogovoe administrirovanie v Rossii: predposylki stanovleniya i osobennosti funktsionirovaniya // NB: Finansovoe pravo i upravlenie.-2013.-2.-C. 1-23. DOI: 10.7256/2306-4234.2013.2.622. URL: http://www.e-notabene.ru/flc/article_622.html
5. Ivachev O.V., Korzun S.Yu. K voprosu o ponyatii nalogovogo pravonarusheniya v administrativno prave. // Administrativnoe i munitsipal'noe pravo.-2010.-11.-C. 42-48.
6. Korzun S.Yu. K voprosu o realizatsii administrativnykh i sudebnykh sredstv zashchity prav nalogoplatel'shchikov // Politseyskaya deyatel'nost'.-2012.-4.-C. 5-16.
7. A.I. Ukraintseva Pravovoe regulirovanie nalogovogo kontrolya v zarubezhnykh gosudarstvakh // Administrativnoe i munitsipal'noe pravo.-2011.-7.-C. 56-66.
8. Kinsburskaya V.A. Otvetstvennost' nalogoplatel'shchika za nepredstavlenie nalogovoy deklaratsii: spornye voprosy pravoprimenitel'noy praktiki // NB: Finansovoe pravo i upravlenie.-2013.-1.-C. 17-48. DOI: 10.7256/2306-4234.2013.1.558. URL: http://www.e-notabene.ru/flc/article_558.html
9. Snegirev A.G. Postanovka na uchet v kachestve platel'shchika NDPI // Promyshlennost': bukhgalterskiy uchet i nalogooblozhenie. 2014. N 1.
10. Obespechenie gosudarstvennoy registratsii yuridicheskikh lits i individual'nykh predprinimateley, ucheta organizatsiy i fizicheskikh lits, a takzhe razreshitel'no-litsenzionnoy deyatel'nosti// http://www.nalog.ru/rn77/
11. Ol'shanskaya N. A. Pravovoe regulirovanie ucheta nalogoplatel'shchikov kak elementa nalogovoy deyatel'nosti gosudarstva. Avtoreferat dis. na soiskanie uchenoy stepeni kandidata yuridicheskikh nauk. Saratov, 2004
12. Kleymenova M.O. Nalogovoe pravo. M., 2013
13. Lermontov Yu.M. Novatsii v nalogovoe zakonodatel'stvo (kommentariy k Federal'nomu zakonu ot 27.07.2010 N 229-FZ) // SPS Konsul'tantPlyus. 2010.
14. Kinsburskaya V.A. Otvetstvennost' za narushenie poryadka registratsii ob'ektov igornogo biznesa // Vestnik arbitrazhnoy praktiki. 2011. № 5.
15. Akopdzhanova M.O.. Formirovanie sovremennogo zakonodatel'stva Rossiyskoy Federatsii ob ugolovnoy otvetstvennosti za prestupleniya protiv ustanovlennogo poryadka uplaty nalogov i sborov. // Pravo i politika.-2013.-№ 8.-C. 1022-1026. DOI: .10.7256/1811-9018.2013.8.8390
16. O.N. Savina, P.Yu. Ramenskaya. Problemy formirovaniya nalogovoy kul'tury v sovremennom rossiyskom obshchestve. // Pedagogika i prosveshchenie.-2011.-№ 4.-C. 78-87.
17. Yu. A. Artem'eva. Ponyatie i elementy iska o zashchite prav i interesov neopredelennogo kruga lits v nalogovykh sporakh. // Politika i Obshchestvo.-2012.-№ 3.-C. 99-105.
Link to this article
You can simply select and copy link from below text field.
|