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PLEKHANOV RUSSIAN ACADEMY OF ECONOMICS








Financial Law

Report УThe Tax LawФ





Student: Julia Efimova

Academy supervisors: Ekaterina Vladimirovna Bagreeva

Per Oyvind Berg-Knutsen






Moscow 2006


Contents TOC \o "1-2"

Introduction. 3<

1) Taxes and the Tax Law.. 4<

1) Taxes and the Tax Law.. 4<

2) Taxpayers. 7<

3) Tax authorities. 9<

4) Tax offences. 10<

4.1) Court Proceeding in a tax offence case. 11<

Conclusion. 12<

Bibliography: 13<


4.1) Court Proceeding in a tax offence case

If upon a tax audit the tax body took a decision on holding the taxpayer liable for committing the tax offence (in the form of a ruling to hold the taxpayer liable), then:

         Before filing a claim to the court the tax body must offer the taxpayer to pay the amount of tax due and sanctions on a voluntary basis

         In case the taxpayer refuses to pay the tax due and sanctions on a voluntary basis, the tax body files a claim to the court on collecting them

         A claim on collecting the tax due and sanctions from an organisation or an individual entrepreneur is filed to the arbitration court, or to the court of general jurisdiction if such are to be collected from a natural person.

         A claim may be filed within the term of six moths starting from the date when the tax offence was discovered and the act of tax audit was drawn up

 

Interpretation of unremovable doubts

In accordance with Article 3 of the Tax Code, all unremovable doubts, contradictions and ambiguities of legislative acts relevant to taxes and/or charges shall be interpreted in favour of taxpayers.


Conclusion

In the tax system, proceeding from the Federal device of Russia, the rights and the responsibilities of corresponding levels of management (Federal and territorial) in the tax law are differentiated. Introduction of local taxes and tax collections as an addition to the list of the operating Federal taxes, stipulated by the legislation, has allowed to take into consideration various local needs and kinds of incomes for local budgets. Nevertheless the Tax Law has quite a lot of disadvantages, such as complexity, a plenty of various privileges etc., which do not stimulate economic growth.


Bibliography:


  1. Tax Code of the Russian Federation домен сайта скрыт/project/mns/en/law/garweb_law/10800200/10800200-001.htm
  2. Russia Tax Overview домен сайта скрыт/russian/supl/library/taxlegal/Tax%20Overview.pdf
  3. Conesco Press. Russian Taxation домен сайта скрыт/eng/
  4. Budgetary system of the Russian Federation домен сайта скрыт/budget/Publications/2002/Adoption/Federal/Npd/Budgetlaws/Budget/194fz30122001/194fz30122001_short.htm
  5. Wikipedia. The free encyclopedia. домен сайта скрыт/a>
  6. Финансовое право. учебник для вузов. Л.Г. Вострикова. М. Изд. Юстицинформ 2005г.


[1]домен сайта скрыт/wiki/Tax

[2]домен сайта скрыт/project/mns/en/law/garweb_law/10800200/10800200-001.htm

[3] домен сайта скрыт/budget/Publications/2002/Adoption/Federal/Npd/Budgetlaws/Budget/194fz30122001/194fz30122001_short.htm

[4]< Conesco Press. Russian Taxation домен сайта скрыт/eng/

[5]< Conesco Press. Russian Taxation домен сайта скрыт/eng/

[6]< Russia Tax Overview домен сайта скрыт/russian/supl/library/taxlegal/Tax%20Overview.pdf

[7] домен сайта скрыт/project/mns/en/law/garweb_law/10800200/10800200-001.htm

[8]< Conesco Press. Russian Taxation домен сайта скрыт/eng/