SYSTEM OF TAX PROCESS
- 作者: Berezin M.Y.1
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隶属关系:
- Financial University under the Government of the Russian Federation
- 期: 卷 12, 编号 7 (2019)
- 页面: 64-67
- 栏目: Articles
- URL: https://journals.eco-vector.com/2072-3164/article/view/530555
- ID: 530555
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详细
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.
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作者简介
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
参考
- 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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