НАЛОГОВАЯ РЕКОНСТРУКЦИЯ: РАЗМЫШЛЕНИЯ В СВЕТЕ НОВОГО ПИСЬМА МИНФИНА.

Research output: Contribution to conferenceAbstract

Abstract

The relevance of the topic of tax reconstruction increases every year. The issue related to the regulation of this legal institution is becoming more and more controversial. The main problem is the interpretation of article 54.1 of the tax code of the Russian Federation: whether to formulate the rules of the article in favor of the taxpayer, or in favor of the tax authorities.
Original languageRussian
Pages68-72
StatePublished - 2020

Keywords

  • additional taxes
  • reconstruction of the tax
  • tax authorities
  • tax optimization
  • taxpayer
  • доначисление налога
  • налоговая реконструкция
  • налоговые органы
  • налогоплательщик
  • оптимизация налогов

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