SYSTEM OF TAX PROCESS
- Авторлар: Berezin M.Y.1
-
Мекемелер:
- Financial University under the Government of the Russian Federation
- Шығарылым: Том 12, № 7 (2019)
- Беттер: 64-67
- Бөлім: Articles
- URL: https://journals.eco-vector.com/2072-3164/article/view/530555
- ID: 530555
Дәйексөз келтіру
Ашық рұқсат
Рұқсат берілді
Аннотация
The article considers the system of tax process, determines its legal aim, reveals characteristics of activity that is process, proves the impossibility of including as parts of tax process the offset and refund of excessively paid taxes, the registration of taxpayers in the tax authorities and the forms of changing of tax payment dates, substantiates the unity of tax process and inapplicability of the term «element» in description of parts of the single tax process, offers and outlines stages of tax process in light of legal status peculiarities of commercial entities and individuals.
Негізгі сөздер
Толық мәтін
Авторлар туралы
Maksim Berezin
Financial University under the Government of the Russian Federation
Email: myberezin@fa.ru
Dr of Economics. Position: Professor. Department: Economic Activity Legal Regulation department
Әдебиет тізімі
- Гудимов В.И. Налоговый контроль: процедурно-правовая характеристика: Автореф. … дис. канд. юрид. наук. - Воронеж, 2005.
- Кузнеченкова В.Е. Налоговый процесс: современная концепция правового регулирования: Автореф. … дис. д-ра юрид. наук. - М., 2005.
- Смолина О.С. Доказывание и доказательства при оспаривании ненормативных правовых актов по результатам налоговых проверок в арбитражном суде: Автореф. … дис. канд. юрид. наук. - М., 2015.
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