| | | | PROBLEMS OF MODERN ECONOMICS, N 3 (51), 2014 | | | | ISSUES OF ECONOMIC THEORY. MACROECONOMICS | | | Il’in A. V.
Assistant professor, Chair of civil law and process, Siberian Institute of Management (branch of the Russian Academy of the National Economy and State Service under the President of the Russian Federation), PhD (Economics)
| |
| | | The article analyzes the topical economic problem of institutional character the concerns the protection of tax-payers in the situation of legal proceedings competition in the Russian taxation system. The author investigates the legislative basis, the practice of taxation and the statistics of the state organs, and stresses the importance of balanced decision of the problem under discussion for the interests of the national economy | | Key words: tax, taxation control, tax dispute, excessive tax administration, protection of taxpayer rights | | Pages: 119 - 121 |
|
| |
|
|
|
