RAS Social ScienceGosudarstvo i pravo

  • ISSN (Print) 1026-9452
  • ISSN (Online)2713-0398

RESPONSIBILITY FOR THE ACCOMPLISHMENT OF THE TAX OFFENSES: THE PROBLEMS OF LAWFUL REGULATION AND THE PRACTICE OF THEIR SOLUTION

PII
S1026-94520000617-6-1
DOI
10.31857/S20000617-6-1
Publication type
Article
Status
Published
Authors
Volume/ Edition
Volume / Issue 6
Pages
113-118
Abstract
The article depicts the questions of right understanding of the essence of tax responsibility, legal grounds of opening of responsibility; shows the necessity of knowledge by all tax-payers of main principles and legal essence of tax responsibility in order to protect their rights and legal interests. The anchor presents the conceptional provisions of tax responsibility from the point of view of rule of law and shows the place of tax payer in modern rule of law state
Keywords
tax offence; liability for tax offenсes; notice on account opening/closing; registration with the tax authorities; form of tax return
Date of publication
01.06.2011
Number of purchasers
1
Views
1008

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