
	Taxes and Taxation Reference: Fisher, O. V., Chankseliani, L. G. Tax Uncertainty as a Condition of Taxpayer’s Activity in Russia // Taxes and Taxation. 2012. № 4. P. 67-73. URL: https://en.nbpublish.com/library_read_article.php?id=59447 Fisher, O. V., Chankseliani, L. G. Tax Uncertainty as a Condition of Taxpayer’s Activity in Russia Abstract: Taxpayer’s activity is interfaced to occurrence tax risk, owing to presence of tax uncertainty. The author studies the terms «tax activity of the taxpayer», «tax uncertainty», its origin and types. Keywords: tax uncertainty, variety of tax uncertainty, the tax risk 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. Ol'shanskaya N.A., Pravovoe regulirovanie ucheta nalogoplatel'shchiuov kak element nalogovoy deyatel'- 2. nosti gosudarstva: avtoreferat. Saratov: Izd. GOU VPO «Saratovskaya gosudarstvennaya akademiya 3. prava». 2004. 22s. 4. Konstitutsiya i nalogi: osnovnye polozheniya resheniy Konstitutsionnogo Suda Rossiyskoy Federatsii 5. po voprosam nalogooblozheniya (1993-2007) / Pod. red L.O. Ivanova, V.M, Zaripova. M.: Volters Kluver. 6. 2009. 736c. 7. Ekonomicheskaya neopredelennost'. URL: http://nuru.ru/ek/general/006_5/htm (data obrashcheniya: 8. 11.03.2012). 9. Doronicheva T., Sushchnost' i vidy neopredelennosti innovatsionnogo protsessa / URL: http:// himinfo. 10. ru/session/show.php&sq=901 (data obrashcheniya: 11.03.2012) 11. Razrabotka upravlencheskogo resheniya v usloviyakh neopredelennosti i riska. URL:: http://oknemuan. 12. ru/?p=1&id=9 (data obrashcheniya: 11.03.2012) 13. Shchekin D.M., Nalogovye riski i tendentsii razvitiya nalogovogo prava. M.: Status. 2007. 240c. 14. Ofitsial'nyy sayt Federal'noy Nalogovoy Sluzhby. URL: http://nalog.ru (data obrashcheniya: 15. 11.03.2012) 16. Ofitsial'nyy sayt Vysshego Arbitrazhnogo Suda. URL: http://arbitr.ru (data obrashcheniya: 11.03.2012). 17. Glukhikh T.A., K voprosu o nedobrosovestnosti v nalogovykh pravootnosheniyakh // Nalogovye spory: 18. teoriya i praktika. 2005. N 12. Dostup iz spravochno-pravovoy sistemy «Konsul'tant Plyus» (data 19. obrashcheniya: 11.03.2012). 20. Yutkina T.F., Nalogi i nalogooblozhenie: Uchebnik dlya stud. vuzov. - 2-e izd., pererab. i dop. M.: 21. INFRA-M. 2001. 576 s.

Journals

Books

Fisher, O. V., Chankseliani, L. G. Tax Uncertainty as a Condition of Taxpayer’s Activity in Russia