Tax avoidance
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Despite the fixed one in Art. 57 of the Constitution of the Russian Federation, the obligation of everyone to pay legally established taxes and fees, in practice, some taxpayers try to evade their tax duties both through the use of various tax optimization schemes and by direct violation of the law, distorting information in tax reporting or not representing it, as well as also Using other illegal methods.
This book is devoted to the study of issues related to the identification of illegal tax optimization and the use of tax control measures by tax authorities, including the disputing of the taxpayer transactions, the recovery of damage caused by tax crimes, as well as the attraction of the control taxpayer to subsidiary liability.
Based on legislative acts and an extensive number of judicial precedents in the work, the practice of considering criminal cases of tax crimes, including evasion of taxes, fees and insurance premiums by individuals, organizations, including performing the functions of tax agents, and the concealment of assets, was analyzed. , due to which tax payments should be paid, as well as the disclosure of tax secrets
This book is devoted to the study of issues related to the identification of illegal tax optimization and the use of tax control measures by tax authorities, including the disputing of the taxpayer transactions, the recovery of damage caused by tax crimes, as well as the attraction of the control taxpayer to subsidiary liability.
Based on legislative acts and an extensive number of judicial precedents in the work, the practice of considering criminal cases of tax crimes, including evasion of taxes, fees and insurance premiums by individuals, organizations, including performing the functions of tax agents, and the concealment of assets, was analyzed. , due to which tax payments should be paid, as well as the disclosure of tax secrets
Author:
Author:Bychkov Alexander Igorevich
Cover:
Cover:Soft
Category:
- Category:Business & Money
ISBN:
ISBN:978-5-9998-0427-3
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