Academic Scientific JournalsIncreasing the level of tax security
DOI:
https://doi.org/10.4467/22996834FLR.18.007.9137Keywords:
tax safety, abuse of law, unjustified tax benefit, tax revenueAbstract
The subject of the research of the given paper is the process of increasing the level of tax security. The goal is to explore the scientifically grounded and practice-oriented approaches to the enhancement of the process of fighting tax offences and increasing the level of tax security. The research methodology includes comparative, formal legal, analytical and systemic approaches.
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Federal Law of 18 July 2017 № 163-FZ, amending Part One of the Tax Code of the Russian Federation (Федеральный закон от 18 июля 2017 года № 163-ФЗ “О внесении изменений в часть первую Налогового кодекса Российской Федерации”) //https://rg.ru/2017/07/19/fz163-site-dok.html.
Letter of the Federal Tax Service of Russia of 16 of August 2017 No СА-4-7/16152 “On applying the norms of Federal Law of 18.07.2017 No 163-FZ “Concerning the Introduction of Amendments to Part One of the Tax Code of the Russian Federation” (Письмо Федеральной налоговой службы от 16 августа 2017 г. N СА-4-7/16152@ //http://www.garant.ru/hotlaw/federal/1131596/.
Letter of the Federal Tax Service of Russia of 31 October 2017 No ЕD-4-9/22123@ “Guidelines concerning the application of provision of Article 54.1 of the Tax Code of the Russian Federation” (Письмо Федеральной налоговой службы от 31 октября 2017 г. № ЕД-4-9/22123@ “О рекомендациях по применению положений статьи 54.1 Налогового кодекса Российской Федерации”) // https://www.garant.ru/products/ipo/prime/doc/71702272/.
Letter of the Federal Tax Service of Russia of 13.07.2017 N ЕD-4-2/13650@ “Guidelines on substantiating evidences of willful intent in actions of taxpayer’s offi cials aimed at tax (duty) evasion during tax and procedural inspections” (together with the methodic recommendation “On the research and proof of willful non-payment or incomplete payment of a tax (duty)” affi rmed by the Investigative Committee of the Russian Federation and the Federal Tax Service of Russia (Письмо Федеральной налоговой службы от 13 июля 2017 г. № ЕД-4-2/13650@ “О направлении методических рекомендаций по установлению в ходе налоговых и процессуальных проверок обстоятельств, свидетельствующих об умысле в действиях должностных лиц налогоплательщика, направленном на неуплату налогов (сборов)”) //http://base.garant.ru/71724060/.
Letter of the Federal Tax Service of Russia of 05.10.2017 “On applying Article 54.1 of the Tax Code of the Russian Federation” (Письмо ФНС России от 05.10.2017 N СА4-7/20116 “О применении статьи 54.1 НК РФ”) //http://www.consultant.ru/document/cons_doc_LAW_282351/.
Letter of the Investigative Committee of the Russian Federation of 13 September 2017 No 225-38823-17 “On criminal proceedings into tax off ences” (Письмо Следственного комитета РФ от 13 сентября 2017 г. N 225-38823-17 “Об уголовных делах за налоговые преступления”// https://www.garant.ru/products/ipo/prime/doc/71672702/.
Presidential Decree of 13.05.2017 N 208 “Concerning the Strategy of Economic Security of the Russian Federation for the Period till 2030” (Указ Президента РФ от 13 мая 2017 г. N 208 “О Стратегии экономической безопасности Российской Федерации на период до 2030 года”) // http://ivo.garant.ru/#/document/71672608/ paragraph/1:1.
The Code of Administrative Off ences (Кодекс об административных правонарушениях РФ) // http://base.garant.ru/12125267/.
The Criminal Code of the Russia Federation (Уголовный кодекс РФ) // http://base. garant.ru/10108000/.
The Tax Code of the Russian Federation (Налоговый кодекс Российской Федерации (с изменениями и дополнениями)) // http://base.garant.ru/10900200/.
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