Tax administration
Reference:
Pavlenko, S. P.
Legal Status of a Tax Agent: the General and Peculiar When Assessing and Paying Personal Income Tax
// Taxes and Taxation.
2010. ¹ 3.
URL: https://en.nbpublish.com/library_read_article.php?id=57289
Abstract:
The article contains the analysis of the existing legislation regulating the rights and responsibilities of tax agents as well as the court cases revealing the problems of legal regulation of the mentioned above elements of a legal status of a tax agent. The author described the main defects of tax legislation hindering from effective realization of the legal norms and creating contradictions in court practice.
Keywords:
tax, agent, Code, personal income tax, responsibility, authorities, credit for tax, tax refund, tax assessment, court.
Tax administration
Reference:
Nadtochiy, E. V., Zaytseva, N. S.
Improvement of Quality of Service Rendered by Tax Authorities as a Way of Minimization of Expenses of the Tax Control
// Taxes and Taxation.
2010. ¹ 3.
URL: https://en.nbpublish.com/library_read_article.php?id=57290
Abstract:
The author of the article analyzed the problem of minimization of expenses of the tax control, defined the term ‘expenses’ and gave their classification. The author also suggested the way to raise quality of service rendered by tax authorities.
Keywords:
tax, control, expenses, classification, service, quality, index, criteria, dynamics, administration, Federal Tax Service.
Tax administration
Reference:
Sinitsina, M. L.
Taxation in the European Union: Mechanism of Negative Integration of Legislation in Member States
// Taxes and Taxation.
2010. ¹ 3.
URL: https://en.nbpublish.com/library_read_article.php?id=57291
Abstract:
The article considers the mechanism of the EU Court influence on development of the national legislation of EU state members in the sphere of taxation. The analysis is based on EU Court decisions, national courts decisions and further changes in normative regulation of taxation issues at a national level.
Keywords:
EU, directive, harmonization, legislation, integration, policy, precedent, prejudgment, court.
LEGAL REGULATION OF TAX RELATIONS
Reference:
Bartashevich, S. V.
Evidence in Tax Disputes: Criteria Aspect
// Taxes and Taxation.
2010. ¹ 3.
URL: https://en.nbpublish.com/library_read_article.php?id=57292
Abstract:
Differentiation of relevant in law facts arising in modern economic relations defines the complicity and variety of tax relations, conditions and ways of discharge of duties on tax payment. As a consequence, a typical feature of tax disputes is a wide range of evidence submitted both by the tax authorities and taxpayers. It is also necessary to take into account that the existing legislation does not contain the unified list of admissible evidences. The article considers the issues of assessment of evidences in tax disputes.
Keywords:
tax, evidence, proving, dispute, control, court, admissibility, relevance, reliability, sufficiency, arbitrage.
TAX SYSTEMS OF THE FOREIGN STATES
Reference:
Borisov, A. M.
‘Tax System’, ‘System of Taxation’ or ‘System of Taxes and Levies’?
// Taxes and Taxation.
2010. ¹ 3.
URL: https://en.nbpublish.com/library_read_article.php?id=57293
Abstract:
Both Russian and foreign scientists are still quite uncertain about the tax terminology. There is an on-going discussion around the terms ‘tax system’, ‘system of taxation’ and ‘system of taxes and levies’ which shows the variety of methodological approaches to these questions. The article considers the results of the scientific discussion of tax terminology and suggests that the theory of law has much potential for forming the unified system of terms. The author assumes that Russian financial science borrowed the term ‘tax system’ from the German financial terminology. According to the author, such a variety of interpretations is due to the problem of reflection of their economic, organizational and legal meaning and delimitation of tax relations from administrative, criminal and civil law relations.
Keywords:
tax, levy, system, term, science, Code, law, concept, discussion, theory.
ARBITRATION COURT PRACTICE OF TAX DISPUTE RESOLUTION
Reference:
Bartashevich S.V.
Dokazatel'stva v nalogovykh sporakh: kriterial'nyi aspekt
// Taxes and Taxation.
2010. ¹ 3.
URL: https://en.nbpublish.com/library_read_article.php?id=57294
Keywords:
nalog, dokazyvanie, spor, sud, arbitrazh.
THEORY AND HISTORY OF TAXATION
Reference:
Borisov A.M.
«Nalogovaya sistema», «sistema nalogooblozheniya» ili «sistema nalogov i sborov»?
// Taxes and Taxation.
2010. ¹ 3.
URL: https://en.nbpublish.com/library_read_article.php?id=57295
Keywords:
nalog, sbor, sistema, termin, nauka, kodeks, zakon, ponyatie, diskussiya, teoriya.
Eng
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