INTERIM MEASURES UNDER PARAGRAPH 10 OF ART. 101 OF THE TAX CODE OF THE RUSSIAN FEDERATION: APPLICATION PRACTICE
The purpose of tax audits is to verify that the taxpayer complies with the norms of tax legislation. As a rule, in conditions of instability, constantly changing tax legislation, taxpayers violate the norms of the Tax Code of the Russian Federation. In this regard, as a rule, each tax audit ends wit...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2021-04-01
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| Series: | Вестник университета |
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| Online Access: | https://vestnik.guu.ru/jour/article/view/2705 |
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| author | N. Z. Zotikov |
| author_facet | N. Z. Zotikov |
| author_sort | N. Z. Zotikov |
| collection | DOAJ |
| description | The purpose of tax audits is to verify that the taxpayer complies with the norms of tax legislation. As a rule, in conditions of instability, constantly changing tax legislation, taxpayers violate the norms of the Tax Code of the Russian Federation. In this regard, as a rule, each tax audit ends with additional charges to the taxpayer of taxes, penalties and penalties, which negatively affect their financial position. At the same time, according to the Federal Tax Service of Russia, with a sharp reduction in the number of ongoing on-site tax audits, the amount of additional charges for one on-site audit increases сonstantly: in 2016 – 13.6 million rubles, in 2017 – 15.7 million rubles, 2018 – 22.2 million rubles, 2019 – 33.5 million rubles. The tax authority, by charging additional taxes and penalties to the taxpayer, is interested in collecting them. The current Tax Code of the Russian Federation makes it possible to enforce the decision by taking measures in accordance with paragraph 10 of Art. 101 of the Tax Code of the Russian Federation, the application of which in practice raises many issues. The article considers the practice of applying interim measures. |
| format | Article |
| id | doaj-art-6441e089157e49e995a987108c059051 |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2021-04-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-6441e089157e49e995a987108c0590512025-02-04T08:28:07ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152021-04-010210110810.26425/1816-4277-2021-2-101-1081973INTERIM MEASURES UNDER PARAGRAPH 10 OF ART. 101 OF THE TAX CODE OF THE RUSSIAN FEDERATION: APPLICATION PRACTICEN. Z. Zotikov0Chuvash State University named after I. N. UlyanovThe purpose of tax audits is to verify that the taxpayer complies with the norms of tax legislation. As a rule, in conditions of instability, constantly changing tax legislation, taxpayers violate the norms of the Tax Code of the Russian Federation. In this regard, as a rule, each tax audit ends with additional charges to the taxpayer of taxes, penalties and penalties, which negatively affect their financial position. At the same time, according to the Federal Tax Service of Russia, with a sharp reduction in the number of ongoing on-site tax audits, the amount of additional charges for one on-site audit increases сonstantly: in 2016 – 13.6 million rubles, in 2017 – 15.7 million rubles, 2018 – 22.2 million rubles, 2019 – 33.5 million rubles. The tax authority, by charging additional taxes and penalties to the taxpayer, is interested in collecting them. The current Tax Code of the Russian Federation makes it possible to enforce the decision by taking measures in accordance with paragraph 10 of Art. 101 of the Tax Code of the Russian Federation, the application of which in practice raises many issues. The article considers the practice of applying interim measures.https://vestnik.guu.ru/jour/article/view/2705interim measurestax auditsalienation of propertybank accounttax legislationtaxpayerspenaltiestax |
| spellingShingle | N. Z. Zotikov INTERIM MEASURES UNDER PARAGRAPH 10 OF ART. 101 OF THE TAX CODE OF THE RUSSIAN FEDERATION: APPLICATION PRACTICE Вестник университета interim measures tax audits alienation of property bank account tax legislation taxpayers penalties tax |
| title | INTERIM MEASURES UNDER PARAGRAPH 10 OF ART. 101 OF THE TAX CODE OF THE RUSSIAN FEDERATION: APPLICATION PRACTICE |
| title_full | INTERIM MEASURES UNDER PARAGRAPH 10 OF ART. 101 OF THE TAX CODE OF THE RUSSIAN FEDERATION: APPLICATION PRACTICE |
| title_fullStr | INTERIM MEASURES UNDER PARAGRAPH 10 OF ART. 101 OF THE TAX CODE OF THE RUSSIAN FEDERATION: APPLICATION PRACTICE |
| title_full_unstemmed | INTERIM MEASURES UNDER PARAGRAPH 10 OF ART. 101 OF THE TAX CODE OF THE RUSSIAN FEDERATION: APPLICATION PRACTICE |
| title_short | INTERIM MEASURES UNDER PARAGRAPH 10 OF ART. 101 OF THE TAX CODE OF THE RUSSIAN FEDERATION: APPLICATION PRACTICE |
| title_sort | interim measures under paragraph 10 of art 101 of the tax code of the russian federation application practice |
| topic | interim measures tax audits alienation of property bank account tax legislation taxpayers penalties tax |
| url | https://vestnik.guu.ru/jour/article/view/2705 |
| work_keys_str_mv | AT nzzotikov interimmeasuresunderparagraph10ofart101ofthetaxcodeoftherussianfederationapplicationpractice |