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Administrative and municipal law
Reference:
Yunak, A.A.
Specific features of tax regulation of largest tax-payers
// Administrative and municipal law.
2009. № 3.
URL: https://en.nbpublish.com/library_read_article.php?id=56241
Yunak, A.A. Specific features of tax regulation of largest tax-payers
Abstract:
In this article the author reviews the mechanism of legal regulation of activities of the largest taxpayer companies, specific features of their tax calculation and reporting, control over their activities. The article also casts light upon problems within the mechanism of control over the activities of largest taxpayers, and establishes the ways to overcome the problems.
Keywords:
tax, taxpayer, economic interest, tax calculation, the unified state register of tax-payers, tax system, the largest taxpayer, the responsibility of taxpayers, tax control.
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