PROBLEM OF IDENTIFICATION AND PREVENTION OF TAX OFFENCES

Year: 
2011

Article:

Issue: 
5

Author(s): 
Arslanbekova Aminat
Abstract: 

The article is devoted to the problems of identification and prevention of tax offences. The author, analyzing the norms of the Tax Code of the Russian Federation on the types of tax offences, stopped at the most often committed offences, which subjects are the taxpayers.

Key words: 

the Tax Code of the Russian Federation, tax offence, tax liability, tax payers, tax authorities

Text of the article: 
English