SEIZURE OF DOCUMENTS AS TAX CONTROL MANAGEMENT TOOL: PRACTICAL APPLICATION ISSUES
Abstract
The institute of seizure of documents and objects is described; various positions of courts, tax bodies and tax payers regarding seizure of documents and objects are analyzed. Various situations and variants, connected with application of the institute of seizure of documents and objects, are examined. Recommendations on use of the institute of seizure in various situations are made.
About the Authors
R. I. Shumyatskiy
Siberian Institute of Management – branch of Russian Presidential Academy of National Economy and Public Administration
Russian Federation
PhD in Economics, Associated Professor, Head of Chair
Russian Federation
PhD in Economics, Associated Professor, Head of Chair
D. V. Terre
Inspectorate of the of Federal Tax Service of Russia in Zaeltsovsky District of Novosibirsk
Russian Federation
Russian Federation
State Tax Inspector
References
1. Shumjackij R.I., Shmakova M.N. Nalogi i nalogovaja sistema: ucheb. posobie. Novosibirsk: Izd-vo SibAGS, 2014. 186 p.
2. Shumjackij R.I. Organizacija i metodika nalogovogo kontrolja: ucheb. posobie. Novosibirsk: Izd-vo SibAGS, 2008. 189 p.
3. O rekomendacijah po provedeniju meroprijatij nalogovogo kontrolja, svjazannyh s nalogovymi proverkami: pis’mo FNS Rossii ot 17.07.2013 № AS-4-2/12837@. URL: http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=LAW;n=150126.
4. O rekomendacijah po provedeniju vyezdnyh nalogovyh proverok: pis’mo FNS Rossii ot 16.07.2013 № AS-4-2/13622@. URL: http://base.consultant.ru/cons/cgi/online. cgi?req=doc;base=LAW;n=150127.
Review
For citations:
Shumyatskiy R.I., Terre D.V. SEIZURE OF DOCUMENTS AS TAX CONTROL MANAGEMENT TOOL: PRACTICAL APPLICATION ISSUES. Vestnik NSUEM. 2015;(2):205-213. (In Russ.)
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