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> Journal "Taxes and Taxation"
> Rubric "TOPIC: HONEST OR OFFENDING TAXPAYER: ASSESSMENT CRITERIA"
TOPIC: HONEST OR OFFENDING TAXPAYER: ASSESSMENT CRITERIA |
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. - Kratkaya predystoriya i sovremennoe sostoyanie problemnogo voprosa.
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. - Obzor materialov arbitrazhnoi praktiki, po nalogovym sporam svyazannym s neobkhodimost'yu ustanovleniya i otsenki dobroporyadochnosti nalogoplatel'shika.
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Ivashchenko N.S., Krasnov M.V. - Moment ispolneniya (dobrosovestnym) nalogoplatel'shchikom obyazannosti po uplate naloga.
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Pashkov K.Yu. - Ponyatie «dobrosovestnyi nalogoplatel'shchik» v rossiiskom nalogovom prave.
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Budylin S.L. - Nedobrosovestnost' nalogoplatel'shchika - pravovoe ponyatie ili... ?
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Sobolev M.Yu. - Mozhno li vesti deyatel'nost' cherez ofshornuyu firmu i ostat'sya dobroporyadochnym nalogoplatel'shchikom
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. - Blits-opros: «Mozhet li auditorskaya proverka podtverdit' dobrosovestnost' nalogoplatel'shchika?»
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. - Nuzhno li nalogoplatel'shchiku dokazyvat', chto on dobrosovestnyi?
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Kornaukhov M.V. - Kriterii «nedobrosovestnosti» nalogoplatel'shchika v arbitrazhnoi praktike
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Ignatov A.V. - K voprosu o dobrosovestnosti nalogoplatel'shchikov
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Avdeev B.V. - Nalogovye organy ne protiv nedobrosovestnykh nalogoplatel'shchikov
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Myakinina I.N. - Auditorskaya proverka - eto proverka dobrosovestnosti
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. - Nalogovaya dobrosovestnost' kak panatseya ot problem
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Razgulin S.V. - Dobrosovestnost' nalogoplatel'shchika kak prezumptsiya nalogovogo prava
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Kornaukhov M.V. - Problemy kontseptsii «zloupotrebleniya pravom» v nalogovykh pravootnosheniyakh
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Gadzhiev G.A. - O pravomernosti razgranicheniya zakonnoi i nezakonnoi nalogovoi optimizatsii v usloviyakh rossiiskogo nalogovogo zakonodatel'stva
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Nepesov K.A. - Dobrosovestnost' nalogoplatel'shchika kak uslovie peresmotra tseny sdelki
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. - Soyuzy dobrosovestnykh prezumptsii
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. - O tselesoobraznosti primeneniya prezumptsii dobrosovestnosti sub''ekta v nalogovom prave
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. - Regional'nyi podkhod k dobrosovestnym nalogoplatel'shchikam
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. - Ponyatie «nedobrosovestnyi nalogoplatel'shchik» v sisteme nalogovogo administrirovaniya Rossiiskoi Federatsii
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. - Nalogoplatel'shchiki bez sertifikata doveriya, s veshchami na vykhod!
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. - «Real'nost' ponesennykh zatrat» kak paradigma resheniya problemy razgranicheniya ukloneniya ot uplaty nalogov i nalogovoi optimizatsii
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. - Kommentarii Postanovleniya Plenuma Vysshego Arbitrazhnogo Suda RF ot 12.10.2006 g. N53 «Ob otsenke arbitrazhnymi sudami obosnovannosti polucheniya nalogoplatel'shchikami nalogovoi vygody»
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. - Postanovlenie VAS RF ot 12 oktyabrya 2006 g. N53 «Ob otsenke arbitrazhnymi sudami obosnovannosti polucheniya nalogoplatel'shchikom nalogovoi vygody»
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. - Nalogovaya vygoda v obmen na prezumptsiyu dobrosovestnosti
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. - Perspektivy razvitiya otechestvennogo nalogovogo prava v svete Postanovleniya VAS Rossii ot 12 oktyabrya 2006 goda N53
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. - Proekt informatsionnogo pis'ma VAS RF «Ob otsenke arbitrazhnymi sudami predstavlyaemykh nalogovymi organami dokazatel'stv neobosnovannosti vozniknoveniya nalogovoi vygody u nalogoplatel'shchika»
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. - Popravki k proektu Federal'nogo zakona N181057-4 «O vnesenii izmenenii v chast' pervuyu Nalogovogo kodeksa Rossiiskoi Federatsii v svyazi s osushchestvleniem mer po sovershenstvovaniyu nalogovogo administrirovaniya», prinyatomu v pervom chtenii 7 oktyabrya 2005 goda (izvlechenie)
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. - Proekt informatsionnogo pis'ma VAS RF «Ob otsenke obstoyatel'stv, porozhdayushchikh somneniya v dobrosovestnosti nalogoplatel'shchika, pri razreshenii nalogovykh sporov v arbitrazhnykh sudakh»
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Abstract:
Dolgova, A. Yu. - About Some Peculiarities of Implementation of the Principle o Legality of Para-fi scal
Charges in the Russian Federation
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pp. 58-65
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Abstract: This paper examines various defi nitions and meanings of the term para-fi scal charge and justifi
ed by the independence of the para-fi scal charge in the fi nancial system in Russia. The author reveals the
specifi cs of establishing the principle of legality of the para-fi scal charges,ñconsidering the legal positions
of Constitutional Court of Russia.
Keywords:
parafi skality (para-fi scal charge), establishing the principle of legality, the analogy of law, the legal position of the Constitutional Court of Russia.
Tutugina, A. V. - Unprofi tability of an Enterprise as a Sign of Irresponsibility of a Taxpayer for the Purpose
of Planning Field Tax Inspections and as a Source of Tax Risks for State Institutions and Taxpayers
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pp. 89-94
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Abstract: Federal Tax Service of Russia has developed the Conception of Planning of Field Tax Trips. The Conception
offers 12 criteria for selecting taxpayers to check. The present article contains critical analysis concerning the
second, seventh and eleventh criteria of the Conception and suggests corrective measures to minimize tax risks
for state institutions and responsible taxpayers.
Keywords:
taxes and taxation, control, conceptions, criteria, losses, professional deductions, profi tability, planning, fi eld inspections, risks.
Nagornaya I., Nikiforov A. -
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DOI: 10.7256/2454-065X.2014.9.12794
Abstract:
Nagornaya, I. I., Nikiforov, A. V. - Understanding the General Illegality of Action When Committing a Crime Described in Article
199.1 of the Criminal Code of the Russian Federation
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pp. 856-870
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DOI: 10.7256/2454-065X.2014.9.65572
Abstract: The article is devoted to understanding the general (regulatory) illegality of action when a
entity breaches its duties of a tax agent (Article 199.1 of the Criminal Code of the Russian Federation).
The authors of the article analyze objective and subjective factors of such understanding. They also study
the influence of contradictory positions of the supreme judicial authorities and inferior courts as well
as imperfection of the legislative language including technical errors in the legislation on an entity’s
understanding the illegality of his action. Special attention is paid to the need for adaptation of entities
to changing legislation and law-enforcement practice. The authors analyze legal cases on tax disputes
and their role in establishing the fact of an entity’s conscience of a committed crime described in Article
199.1 of the Criminal Code of the Russian Federation. They also study the positions of the Constitutional
Court of the Russian Federation and the European Court on Human Rights as well as doctrinal arguments
related to the problem of understanding the general illegality of action. The authors conclude that
essential contradictions in the judicial practice may indicate that entities do not understand the general
illegality of their action. The authors also emphasize the need for a more consistent interpretation of
legislative provisions on taxes and levies by supreme courts. They also prove the need for explanations of
the influence of this or that interpretation of legislative provisions on taxes and levies on the enforcement
of a particular penal prohibition in decrees of the Plenum of Supreme Court of the Russian Federation.
Keywords:
general illegality, understanding the general legality, tax agent, law-enforcement practice, interpretation of law, Tax Code, Criminal Code, Supreme Court, Arbitration Court, insufficient payment.
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