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Penalties and administrative responsibility for commission of tax offenses

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Title: Penalties and administrative responsibility for commission of tax offenses
Authors: Gruzkova A.D.
Source: Проблемы внедрения международных стандартов аудита и учета, практика их применения в странах СНГ
Publisher Information: Российский университет дружбы народов (РУДН), 2020.
Publication Year: 2020
Subject Terms: penalty, tax sanction, штраф, налоговая санкция, ADMINISTRATIVE responsibility, налоговое правонарушение, административная ответственность, tax offense
Description: The article discusses main types of offenses and a measure of punishment for their commission according to the Tax Code of the Russian Federation and the Code of the Russian Federation about administrative offenses. The relevant sums of penalties for the organizations and for officials are specified, that is the size of the sanctions arising in connection with tax and administrative responsibility is determined. The article discusses the tendency of development of tax policy in the field of tax control and providing measures of tax and administrative responsibility is designated.
В статье рассматриваются основные виды правонарушений и меры наказания за их совершение в соответствии с Налоговым кодексом РФ и Кодексом РФ об административных правонарушениях. Указаны актуальные суммы штрафов для организаций и для должностных лиц, то есть, определен размер санкций, возникающих в связи с налоговой и административной ответственностью. В работе обозначена тенденция развития налоговой политики в области налогового контроля и обеспечения мер налоговой и административной ответственности.
Document Type: Article
Language: Russian
Access URL: https://openrepository.ru/article?id=247417
Accession Number: edsair.httpsopenrep..4be3df6d70aa5607fa9a8bc754716234
Database: OpenAIRE
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  Data: Проблемы внедрения международных стандартов аудита и учета, практика их применения в странах СНГ
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  Data: The article discusses main types of offenses and a measure of punishment for their commission according to the Tax Code of the Russian Federation and the Code of the Russian Federation about administrative offenses. The relevant sums of penalties for the organizations and for officials are specified, that is the size of the sanctions arising in connection with tax and administrative responsibility is determined. The article discusses the tendency of development of tax policy in the field of tax control and providing measures of tax and administrative responsibility is designated.<br />В статье рассматриваются основные виды правонарушений и меры наказания за их совершение в соответствии с Налоговым кодексом РФ и Кодексом РФ об административных правонарушениях. Указаны актуальные суммы штрафов для организаций и для должностных лиц, то есть, определен размер санкций, возникающих в связи с налоговой и административной ответственностью. В работе обозначена тенденция развития налоговой политики в области налогового контроля и обеспечения мер налоговой и административной ответственности.
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      – Text: Russian
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      – SubjectFull: tax sanction
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      – SubjectFull: штраф
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      – SubjectFull: административная ответственность
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      – SubjectFull: tax offense
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