Ñòàòüÿ 'Àäìèíèñòðèðîâàíèå íàëîãîâîãî êîíòðîëÿ â çàðóáåæíûõ ãîñóäàðñòâàõ (îðãàíèçàöèÿ, ïðåäåëû îñóùåñòâëåíèÿ, çàïðåòû è îãðàíè÷åíèÿ)' - æóðíàë 'Àäìèíèñòðàòèâíîå è ìóíèöèïàëüíîå ïðàâî' - NotaBene.ru
ïî
Journal Menu
> Issues > Rubrics > About journal > Authors > About the Journal > Requirements for publication > Editorial board > Peer-review process > Policy of publication. Aims & Scope. > Article retraction > Ethics > Online First Pre-Publication > Copyright & Licensing Policy > Digital archiving policy > Open Access Policy > Article Processing Charge > Article Identification Policy > Plagiarism check policy > Editorial collegium
Journals in science databases
About the Journal

MAIN PAGE > Back to contents
Administrative and municipal law
Reference:

Tregubova, E. V., Ukraintseva, A. A. Administration of Tax Control in Foreign States (Organization, Limits of Implementation, Prohibitions and Restrictions)

Abstract: The article is devoted to the legal and organizational issues of implementation of tax control. The author of the article describes the place of tax control in the system of financial control and studies types of tax control as well as forms of its implementation.


Keywords:

control, tax, inspection, finances, form, responsibility, term, levy, in-house audit, mechanism, element.


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. Akhmetshin R.I. Pravoprimenitel'naya praktika iskazhaet smysl i tsel' nalogovogo zakonodatel'stva (Na primere kameral'nykh proverok s ispol'zovaniem norm st. 31 i 88 NK RF) // Nalogoved. — 2002. — ¹ 4.
2. Bekerskaya D.A. Zashchita prav lichnosti v nalogovykh pravootnosheniyakh // Vestnik Moskovskogo universiteta. — 1979. — Ser. 11. Pravo. — ¹ 4.
3. Berg O.V. O ponyatii nevozmozhnosti rassmotreniya dela // Arbitrazhnyy i grazhdanskiy protsess. — 2001. — ¹ 2.
4. Bryzgalin A.V. Ob aktual'nykh problemakh nalogovogo prava, Nalogovom kodekse i nalogovom profsoyuze / Aktual'nye voprosy teorii i praktiki administrativnogo i nalogovogo prava / Prilozhenie k zhurnalu: Nalogi i finansovoe pravo. — 2002. — ¹ 6 .
5. Gracheva E.Yu. Problemy pravovogo regulirovaniya gosudarstvennogo finansovogo kontrolya. — M., 2000.
6. Guseva T.A. Kak effektivnee provesti nalogovuyu proverku // Finansy. — 2001. — ¹ 2.
7. Gracheva E.Yu., Ivlieva M.F., Sokolova E.D. Finansovoe pravo. — M., 2003.
8. Gvozdev S.V. Pravovye formy kontrol'no-nadzornoy deyatel'nosti nalogovykh organov: Dis. … kand. yurid. nauk. — M., 2004.
9. Gurov M.V. Zloupotreblenie vlastnymi polnomochiyami pri provedenii nalogovogo kontrolya // Nalogoved. — 2005. — ¹ 3.
10. Dobrokhotova V.B., Lobanov A.V. Nalogovye proverki. — M., 2004.
11. Larina N.V. Zashchita prav nalogoplatel'shchikov pri provedenii nalogovykh proverok // Nalogovye spory: teoriya i praktika. — 2004. — ¹ 5.
12. Mikhaylova O.R. Metody ogranicheniya usmotreniya nalogovykh organov pri osushchestvlenii nalogovogo kontro-lya // Gosudarstvo i pravo. — 2005. — ¹ 7.
13. Pepelyaev S.G. Obyazan li nalogoplatel'shchik predstavlyat' pervichnye dokumenty dlya kameral'noy proverki? // Vash nalogovyy advokat. — 2001. — ¹ 3.
14. Pepelyaev S.G. Nalogoplatel'shchik ne obyazan predstavlyat' pervichnye dokumenty dlya kameral'noy proverki // Nalogi reformy i praktika. — M., 2005.
15. Sovetskoe finansovoe pravo / Otv. red. E.A. Rovinskiy. — M., 1978.
16. Ratavnin V.Yu. O privlechenii k otvetstvennosti: za nalogovye pravonarusheniya, sovershennye v tekushchem godu // Konsul'tant. — 2000. — ¹ 13.
17. Savchenko Yu. O vozmozhnostyakh obzhalovaniya akta nalogovoy proverki // Khozyaystvo i pravo. — 2002. –¹ 8.
18. Tsvetkov I.V. Nalogoplatel'shchik v sudebnom protsesse. — M., 2004.
19. Shatalov S.D. Kommentariy k chasti pervoy Nalogovogo kodeksa RF. — M., 2001.
20. Finansovoe pravo / Otv. red. N.I. Khimicheva. — M., 2003.
21. Frolov S.P. Nalogovye spory: nekotorye prakticheskie rekomendatsii // Bukhgalterskiy uchet. — 2001. — ¹ 9.
22. Chernyavskiy V.S. Gosudarstvennyy finansovyy kontrol': problemy effektivnosti // Finansovoe pravo. — 2004. — ¹ 3.
23. Yalbulganov A.A. Finansovyy kontrol' kak pravovoy institut: osnovnye etapy razvitiya // Pravovedenie. — 2000. — ¹ 3
Link to this article

You can simply select and copy link from below text field.


Other our sites:
Official Website of NOTA BENE / Aurora Group s.r.o.