MAIN PAGE
> Back to contents
Administrative and municipal law
Reference:
Mukhamadeeva G.A.
Agreement as a form of tax monitoring
// Administrative and municipal law.
2015. № 12.
P. 1292-1297.
DOI: 10.7256/2454-0595.2015.12.16995 URL: https://en.nbpublish.com/library_read_article.php?id=16995
Соглашение как форма налогового мониторинга
Mukhamadeeva Guzel Aidarovna
Senior Lecturer at Bashkir State University, Department of Finance and Ecological Law
450005, Russia, Republic of Bashkortostan, Ufa, ul. Dostoevskogo, 131
|
guzelbakirova84@gmail.com
|
|
 |
|
DOI: 10.7256/2454-0595.2015.12.16995
Received:
16-11-2015
Published:
1-5.53846153846-2015
Abstract:
The Federal Law of 4.11.2014 introduced a new chapter into the Tax Code of the Russian Federation – V.2 “Tax Control in the Form of Tax Monitoring”. The author of this article analyzes the recently introduced category of “tax monitoring”. The work is aimed at defining the notion of tax monitoring and at answering the question “In what form should tax monitoring relations between a taxation authority and a taxpayer be realized?”. The author analyzes the history of the Law at issue adoption, the Tax Code norms and provisions of tax legislation, scientific literature, other norms of the existing tax legislation; the author also considers the experience of foreign legislation. The author offers her own definition of tax monitoring. The author concludes that an agreement on enhanced information cooperation is the best form of tax monitoring and substantiates this conclusion.
References
1. O vnesenii izmenenii v chast' pervuyu Nalogovogo kodeksa Rossiiskoi Federatsii : feder. zakon ot 04.11.2014 № 348-FZ // Sobranie zakonodatel'stva RF. 2014. № 45. St. 6158.
2. Nalogovyi kodeks Rossiiskoi Federatsii (chast' pervaya) ot 31.07.1998 № 146-FZ.
3. K proektu Federal'nogo zakona «O vnesenii izmenenii v chast' pervuyu Nalogovogo kodeksa Rossiiskoi Federatsii» : poyasnitel'naya zapiska // Dostup iz spravochnoi pravovoi sistemy «Konsul'tantPlyus».
4. Enhanced Relationship with the Dutch Tax and Customs Administration. URL: http://www.tradeandtax.com/en/enhanced-relationship/ (data obrashcheniya: 27.05.2015).
5. Real Time Tax System Initiative : comments of T. Keith Fogg, Director, Villanova Law School Federal Tax Clinic. URL: http://www.irs.gov/pub/irs-utl/t._keith_fogg_aba_tax_section_and_low_income_tax_clinic.pdf (data obrashcheniya: 27.05.2015).
6. Beck Paul J., Lisowsky P. Tax Uncertainty and Voluntary Real-Time Tax Audits. URL: http://aaajournals.org/doi/abs/10.2308/accr-50677 (data obrashcheniya: 27.05.2015).
7. Dvigayas' v edinom rusle // Rossiiskaya gazeta. 2013. 21 maya. URL: http://www.rg.ru/2013/05/21/pravo.html (data obrashcheniya: 27.05.2015).
8. The Cooperative Approach to Tax Compliance-Revenue Working with Large Business. URL: http://www.revenue.ie/en/business/running/large-businesses.html (data obrashcheniya: 27.05.2015).
9. Federal'naya nalogovaya sluzhba : sait. URL: www.nalog.ru/html/sites/www.r28.nalog.ru/.../26.12.12.doc (data obrashcheniya: 27.05.2015).
10. Soglashenie o nekom «gorizontal'nom monitoringe» kak novaya forma nalogovogo kontrolya ... prichem ne predusmotrennaya deistvuyushchim nalogovym zakonodatel'stvom // O nalogakh i o zhizni : personal'nyi blog Arkadiya Bryzgalina. URL: http://www.nalog-briz.ru/2013/01/blog-post_6516.html (data obrashcheniya: 27.05.2015).
11. Sattarova N.A. Gorizontal'nyi monitoring kak faktor effektivnosti nalogovogo administrirovaniya // Finansovoe pravo. 2014. № 10. S. 24.
12. Il'in A.Yu. Gorizontal'nyi monitoring-novyi metod v sisteme nalogovogo kontrolya // Finansovoe pravo. 2014. № 10. S. 5.
13. Genzel' V. Praktika primeneniya gorizontal'nogo monitoringa // Nalogovyi vestnik. 2013. № 6. S. 65.
14. Chistyakova L. Nalogovyi monitoring – novaya forma nalogovogo kontrolya v RF // Nalogovyi vestnik. 2014. № 12. S. 18.
15. Vesnitskaya E.G. Znakom'tes': novaya forma nalogovogo kontrolya-nalogovyi monitoring // Aktual'nye voprosy bukhgalterskogo ucheta i nalogooblozheniya. 2015. № 2. S. 64.
16. Gorelov A.A. Formy i metody, ispol'zuemye nalogovymi organami pri osushchestvlenii meropriyatii nalogovogo kontrolya // Administrativnoe i munitsipal'noe pravo. 2008. № 8. S. 77.
17. Nalogovoe pravo. Obshchaya chast' : uchebnik i praktikum dlya akademicheskogo bakalavriata / avt. koll. pod. red. I.I. Kucherova. M. : Yurait, 2014. S. 504.
18. O vnesenii izmenenii v chast' pervuyu Nalogovogo kodeksa Rossiiskoi Federatsii : proekt Federal'nogo zakona № 529630-6 (red., prinyataya GD FS RF v I chtenii 01.07.2014) // Dostup iz spravochnoi pravovoi sistemy «Konsul'tantPlyus».
19. O vnesenii izmenenii v chast' pervuyu Nalogovogo kodeksa Rossiiskoi Federatsii : proekt Federal'nogo zakona № 529630-6 (red., podgotovlennaya GD FS RF ko II chteniyu 21.10.2014) // Dostup iz spravochnoi pravovoi sistemy «Konsul'tantPlyus».
20. Sm.: Po proektu Federal'nogo zakona № 529630-6 «O vnesenii izmenenii v chast' pervuyu Nalogovogo kodeksa Rossiiskoi Federatsii» (pervoe chtenie) : zaklyuchenie PU Apparata GD FS RF ot 23.06.2014 № 2.2-1/3447 // Dostup iz spravochnoi pravovoi sistemy «Konsul'tantPlyus» ; Po proektu Federal'nogo zakona № 529630-6 «O vnesenii izmenenii v chast' pervuyu Nalogovogo kodeksa Rossiiskoi Federatsii» (pervoe chtenie) : reshenie Komiteta po byudzhetu i nalogam ot 27.06.2014 // Dostup iz spravochnoi pravovoi sistemy «Konsul'tantPlyus».
21. Enhanced Relationship with the Dutch Tax and Customs Administration. URL: http://www.tradeandtax.com/en/enhanced-relationship/ (data obrashcheniya: 27.05.2015)
22. Efremova T.A., Efremova L.I. Informatsionnoe vzaimodeistvie nalogovykh organov s nalogoplatel'shchikami: deistvuyushchaya praktika i perspektivy razvitiya // Nalogi i nalogooblozhenie. - 2015. - 6. - C. 457 - 464. DOI: 10.7256/1812-8688.2015.6.15265.
23. Irizepova M.Sh., Lomakina T.P. Organizatsiya gosudarstvennogo nalogovogo monitoringa Rossii // Nalogi i nalogooblozhenie. - 2014. - 5. - C. 490 - 500. DOI: 10.7256/1812-8688.2014.5.12198.
24. E.V. Nadtochii Gorizontal'nyi monitoring –
novyi instrument vzaimodeistviya
v nalogovoi sfere // Nalogi i nalogooblozhenie. - 2013. - 1. - C. 33 - 40. DOI: 10.7256/1812-8688.2013.01.3.
Link to this article
You can simply select and copy link from below text field.
|
