| | PROBLEMS OF MODERN ECONOMICS, N 3 (55), 2015 | | ISSUES OF ECONOMIC THEORY. MACROECONOMICS | | Il’in A. V. Assistant professor, Chair of Civil Law and Process, Siberian Institute of Management, Brach of the Russian Academy of the National Economy and State Service under the President of the Russian Federation (Novosibirsk), Doctoral student of Tomsk State University, PhD (Economics)
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| The article analyzes a topical issue of effective and just functioning of taxation mechanism. The author studies the legislative basis as well as the taxation practice conducted by the state organs and argues for the need to make corrections in the taxation mechanism based on the nature of economic relations between the bank and the client (taxpayer) | Key words: tax, tax paying mechanism, tax dispute, suspended tax payment | Pages: 148 - 151 |
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