
	Taxes and Taxation Reference: Nadtochy, E. V. Interaction between subjects of tax relations in the course of performance of responsibilities and exercising of taxpayers’ rights // Taxes and Taxation. 2012. № 5. P. 15-21. URL: https://en.nbpublish.com/library_read_article.php?id=61206 Nadtochy, E. V. Interaction between subjects of tax relations in the course of performance of responsibilities and exercising of taxpayers’ rights Abstract: The author of the article analyzes the current state of the process of interaction between the subject of tax relations in the course of performance of responsibilities and exercising of taxpayers’ rights. The author describes the legal fi eld regulating the form of interaction. The author also describes particular forms of such interactions and defi nes such orientation of the Federal Tax Service improvement as client-centeredness, modernization of service capacities and information transparency. Keywords: taxes and taxation, organs, taxpayers, interaction, resorts, applications, complaints, services, forms. 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. Shmeleva E. Otnosheniya sborshchikov i platel'shchikov nalogov stanovyatsya prozrachnee / E. Shmeleva // 2. Rossiyskaya biznes-gazeta. – №823 ot 15.11.2011. – S. 3–9. 3. Grebenshchikov E.S. FNS podvodit itogi goda vmeste s predstavitelyami delovykh izdaniy / E.S. 4. Grebenshchikov // Finansovyy vestnik: finansy, nalogi, strakhovanie, bukhgalterskiy uchet. – 2012. 5. – №2. – S. 20–23. 6. Pis'mo MNS RF ot 16.05.2000 №AP-6-15/377 «Ob organizatsii i provedenii konsul'tatsionnoy rabo- 7. ty» (utratil silu 21.05.2002). Dokument opublikovan ne byl. Dostup iz spravochno-pravovoy sistemy 8. «Konsul'tant Plyus». 9. Prikaz Minfina Rossii ot 18.01.2008 №9n «Ob administrativnom reglamente po ispolneniyu 10. Federal'noy nalogovoy sluzhboy gosudarstvennoy uslugi po informirovaniyu nalogoplatel'shchikov …» 11. // Rossiyskaya gazeta. №100, 13.05.2008. Dostup iz spravochno-pravovoy sistemy «Konsul'tantPlyus». 12. Prikaz MNS RF ot 25.08.1999 №AP-3-15/277 «O rasshirenii eksperimenta po organizatsii territori- 13. al'nykh punktov ministerstva Rossiyskoy Federatsii po nalogam i sboram». Dokument opublikovan 14. ne byl. Dostup iz spravochno-pravovoy sistemy «Konsul'tant Plyus». 15. Prikaz MNS RF ot 10.12.2002 №BG-3-32/705@ (red. ot 22.06.2011) «Ob organizatsii i funktsionirova- 16. nii sistemy predstavleniya nalogovykh deklaratsiy i bukhgalterskoy otchetnosti v elektronnom vide 17. po telekommunikatsionnym kanalam svyazi». V dannom vide dokument opublikovan ne byl. Dostup iz 18. spravochno-pravovoy sistemy «Konsul'tantPlyus». 19. Prikaz FNS RF ot 05.10.2010 №MMV-7-10/478@ «Ob utverzhdenii Edinogo standarta obsluzhivaniya 20. nalogoplatel'shchikov» // Rossiyskaya gazeta. – №268, 26.11.2010. 21. Postanovlenie Pravitel'stva RF ot 29.06.1995 №645 «O voprosakh Gosudarstvennoy nalogovoy sluzhby 22. Rossiyskoy Federatsii» // Sobranie zakonodatel'stva RF. – 10.07.1995. – №28. – S.2679.

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Nadtochy, E. V. Interaction between subjects of tax relations in the course of performance of responsibilities and exercising of taxpayers’ rights