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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Autor principal:	N. Z. Zotikov
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2021
Materias:	interim measures tax audits alienation of property bank account tax legislation taxpayers penalties tax Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/6441e089157e49e995a987108c059051
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spelling	oai:doaj.org-article:6441e089157e49e995a987108c0590512021-12-03T07:43:35ZINTERIM MEASURES UNDER PARAGRAPH 10 OF ART. 101 OF THE TAX CODE OF THE RUSSIAN FEDERATION: APPLICATION PRACTICE1816-42772686-841510.26425/1816-4277-2021-2-101-108https://doaj.org/article/6441e089157e49e995a987108c0590512021-04-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/2705https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The 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.N. Z. ZotikovPublishing House of the State University of Managementarticleinterim measurestax auditsalienation of propertybank accounttax legislationtaxpayerspenaltiestaxSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 2, Pp 101-108 (2021)
institution	DOAJ
collection	DOAJ
language	RU
topic	interim measures tax audits alienation of property bank account tax legislation taxpayers penalties tax Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	interim measures tax audits alienation of property bank account tax legislation taxpayers penalties tax Sociology (General) HM401-1281 Economics as a science HB71-74 N. Z. Zotikov INTERIM MEASURES UNDER PARAGRAPH 10 OF ART. 101 OF THE TAX CODE OF THE RUSSIAN FEDERATION: APPLICATION PRACTICE
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
author	N. Z. Zotikov
author_facet	N. Z. Zotikov
author_sort	N. Z. Zotikov
title	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_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_sort	interim measures under paragraph 10 of art. 101 of the tax code of the russian federation: application practice
publisher	Publishing House of the State University of Management
publishDate	2021
url	https://doaj.org/article/6441e089157e49e995a987108c059051
work_keys_str_mv	AT nzzotikov interimmeasuresunderparagraph10ofart101ofthetaxcodeoftherussianfederationapplicationpractice
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INTERIM MEASURES UNDER PARAGRAPH 10 OF ART. 101 OF THE TAX CODE OF THE RUSSIAN FEDERATION: APPLICATION PRACTICE

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