Ðóñ Eng During last 365 days Approved articles: 2073,   Articles in work: 298 Declined articles: 788 
Library

Bashkirova, N.N. Ethical bases for the formation of the tax risks of the state

Published in journal "Taxes and Taxation", 2013-9 in rubric "THEORY AND HISTORY OF TAXATION", pages 705-713.

Resume: The object of study in this article includes causes for the tax risks formation for a state. In this article the tax risks of a state are viewed within the system of causes and effects, the author analyzes their economic elements, as well as legal and ethical causes for the tax risk formation. It is found out that the basis for the tax risks for both the state and the taxpayers is non-performance or undue performance under legislative requirements. Based on the analysis of the tax behavior of the subjects of the tax relations, the author supposed that the moral aspect may serve as one of the bases for the possible appearance of violation of legislative requirements. The author analyzes a number of situations, when only ethical evaluation is applicable to the actions of a taxpayer, while legislative requirements are not violated. Based on a specifi c example, the author analyzes the taxpayer schemes, when the organization formally conforms to the taxes and levies legislation, while a taxpayer creates artifi cial conditions for application of tax exemptions or preferences.

Keywords: tax competence, tax behavior, tax relations, tax risks, moral expenditures, tax evasion, ethics, tax culture, tax violations, morals.

DOI: 10.7256/1812-8688.2013.9.9672

This article can be downloaded freely in PDF format for reading. Download article

Bibliography:
Knight, Frank H. Risk, Uncertainty, and Profit, Reprints of economic classics, Augustus m. Kelley, bookseller, 1964 – 446r
Barulin S.V., Ermakova S.A., Stepanenko V.V. Nalogovyy menedzhment, Dashkov i K, 2012 – 331 s.;
Godme P.M. Finansovoe pravo. M.: Progress, 1978 – 428 s.
Goncharenko L.I. Nalogovye riski: teoreticheskiy vzglyad na soderzhanie ponyatiya i faktory vozniknoveniya// Nalogi i nalogooblozhenie. 2009, ¹ 1;
Granaturov V.M. Ekonomicheskiy risk. Sushchnost', metody izmereniya, puti snizheniya, Uchebnoe posobie, 3-e izdanie, pererab. i dop. M.: Delo i servis, 2010 – 112 s.;
Kant I., Sochineniya na nemetskom i russkom yazykakh. Tom 2. Kritika chistogo razuma. Chast' 2, izd. Nauka, 2006-936 s.;
Kunitsyn D.V. Nalogovye riski biznesa v Rossii. URL: www.kommersant.ru/ region/novosibirsk…Kunitsin.doc
Kunitsyna E.M., Kunitsyn D.V. O sovershenstvovanii gosudarstvennoy politiki po presecheniyu ukloneniya ot uplaty nalogov// Sibirskaya finansovaya shkola. 2009, ¹ 6, s. 26-33
Kunitsyn D.V. Printsipy organizatsii monitoringa nalogovykh skhem v sisteme gosudarstvennogo nalogovogo kontrolya// Sibirskaya finansovaya shkola. 2004, ¹ 4, s.4-8;
Nalogovoe pravo. Uchebnoe posobie pod red. Pepelyaeva S. G.. ID FBK – Press, 2000. – 608 s.
Nalogovyy kodeks RF (chast' vtoraya) ot 05.08.2000 ¹ 117-FZ (red. ot 23.07.2013 N 251-FZ)// Spravochno – pravovaya sistema Konsul'tantPlyus
Semenova O. S. K voprosu o prirode nalogovykh riskov// Finansy. 2010, ¹ 7;
Slovar' russkogo yazyka v chetyrekh tomakh, tom IV, M.: Izdatel'stvo «Russkiy yazyk», 1987 g. (izdanie tret'e, stereotipnoe)-str. 769
Uklonenie ot uplaty nalogov. Problemy i resheniya: monografiya dlya magistrov, obuchayushchikhsya po programmam napravleniya «Finansy i kredit»/ I.A.Mayburov i dr.; pod. red. Mayburova I.A., Kireenko A.P., Ivanova Yu.B., M.: YuNITI – DANA, 2013, 383 s.
Filina F.N. Analiz nalogovykh riskov// Rossiyskiy bukhgalter. 2007, 20 noyabrya;
Shapkin A.S., Shapkin V.A., Teoriya riska i modelirovanie riskovykh situatsiy, Izdatel'stvo: Dashkov i K, 2005 – 880 s.
Shchekin D.M. Nalogovye riski i tendentsii razvitiya nalogovogo prava. M.: Statut, 2007 – 240 s.
Borisenkov A.A. Politicheskaya vlast' – politicheskaya substantsiya // NB: Problemy obshchestva i politiki. - 2013. - 6. - C. 193 - 217. URL: http://www.e-notabene.ru/pr/article_806.html
Kabanov P.A. Kvalifikatsionnye trebovaniya k chlenam Komissiy po soblyudeniyu trebovaniy k sluzhebnomu povedeniyu gosudarstvennykh (munitsipal'nykh) sluzhashchikh i uregulirovaniyu konflikta interesov ne zanimayushchim dolzhnosti gosudarstvennoy (munitsipal'noy) sluzhby // NB: Administrativnoe pravo i praktika administrirovaniya. - 2013. - 3. - C. 25 - 33. URL: http://www.e-notabene.ru/al/article_657.html
Popov E.A. Ponyatie gosudarstva kak tsennostno-smyslovoy sistemy v filosofii prava i filosofii gosudarstvennosti // NB: Voprosy prava i politiki. - 2013. - 2. - C. 193 - 217. URL: http://www.e-notabene.ru/lr/article_454.html

Correct link to this article:
just copy this link to clipboard