Tax audits are a necessary element of the implementation of tax control. However, tax audits may violate the rights of the taxpayer. In order for the tax authorities to make legal decisions, it is important to understand whether the submission of objections is the taxpayer's right or obligation.
Original language
Russian
Pages (from-to)
63-64
Journal
Центральный научный вестник
Volume
4
Issue number
10 (75)
State
Published - 2019
Externally published
Yes
Research areas
objections to the tax audit act, taxpayer, акт налоговой проверки, налогоплательщик
