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Taxes and Taxation

Vigdorchik, D.G. Some issues of tax administration at the modern stage of development of the state

Abstract: The author offers to add into the Tax Code of the Russian Federation provisions on obligation of the tax bodies to apply the limitation, prevention and prophylactic measures, as provided by the legislation of the Russian Federation, and also to apply sanctions aimed to prevent or to liquidate the consequences, which were formed due to failure of physical and legal entities to fulfill requirements in their spheres of activity, as established by the Russian legislation. Keywords: tax, Code, law, administration, FTS, obligation, prophylactics, crime

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