E. E. Smirnova
Price: 50 руб.
The article covers the problems of emergence of tax disputes on corporate income tax,
personal income tax, VAT and directions of the analysis of “working criteria” at the stage
of planning of fi eld tax audits that can affect trial results. The author gives suggestions
for improving the identifi cation of circumstances that will be suffi cient for recognising
a tax benefi t as unreasonable during judicial proceedings.
Key words: personal income tax, tax control, tax disputes, federal taxes.
References
1. Nalogovyi kodeks Rossiyskoy Federatsii. URL: www.consultant.ru
2. Postanovlenie Plenuma Vysshego Arbitrazhnogo suda Rossiyskoy Federatsii ot 10.10.2006 g. № 53.URL: www.consultant.ru
3. Smirnova E. E. Analiz deystvuyushchey praktiki nalogovogo kontrolya polnoty otrazheniya dokhodov fizicheskikh lits i povyshenie ego effektivnosti // Vestnik Adygeyskogo gosudarstvennogo universiteta. Seriya
«Ekonomika». Maykop: Izd-vo AgU, 2014. Vyp. 3 (150). S. 273–281.
4. Sayt Federal’noy nalogovoy sluzhby. URL: http://www.nalog.ru
