Taxes and Taxation
Reference:
Lapshin, O.I.
Some problems of implementing tax control in the Russian Federation
// Taxes and Taxation.
2009. № 5.
URL: https://en.nbpublish.com/library_read_article.php?id=56669
Lapshin, O.I. Some problems of implementing tax control in the Russian Federation
Abstract:
In the opinion of the author of this article, the tax control is one of the stages of taxation, being a system of activities of tax and other state bodies aimed to control implementation of tax legislation by the fiscally-obliged persons. The current legislation fails to provide the taxpayer realistic possibilities to challenge the activities of the tax bodies. It is only possible to challenge the results – act of tax control and other materials. There are no criteria for full and objective evaluation of the case. Keywords: tax, Ministry of Finances, FTS, Code,
control, complaint, control, law, court, process.
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