Control work|Financial law

Control Legal liability for tax violations

Authorship: Infostore

Year: 2015 | Pages: 24

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Introduction
1. The concept and types of legal liability for violations in the field of taxes and fees
2. Tax liability for committing offenses
3. Administrative responsibility for violations in the field of taxes and fees
4. Criminal liability for the commission of crimes in the field of taxes and fees
Conclusion
List of sources used
Through tax revenues, a huge share of budget revenues at all levels of the budget system of the Russian Federation is formed. At the same time, since the 1990s, as a result of the widespread facts of non-payment of taxes and fees, the commission of other illegal acts in the field of taxation, budgets annually receive a considerable amount of money (a significant part of which is not repaid). A large number of tax offenses hampers the recovery of the national economy, exacerbates socio-economic and political tensions in the country, undermines the population's faith in the capacity of state institutions and institutions, in the ability to earn an honest profit and participate in market competition. The funds hidden from taxation often go to the "shadow" business, starting to work for criminal structures, and due to the" internationalization " of criminal economic activity, the damage from the commission of tax crimes can be inflicted on the economies of several states.
In this regard, the creation of an effective system of legal liability and other types of state enforcement of tax obligations is a prerequisite for the functioning of the Russian tax system.
The purpose of the control work is to study the legal liability for tax violations.
1. Consider the concept and types of legal liability for offenses in the field of taxes and fees.
2. To study certain types of legal liability for offenses in the field of taxes and fees.
1. Code of the Russian Federation on Administrative Offences: Code of the Russian Federation No. 195-FZ of 30.12.2001 (as amended on 06.04.2015) // Access from the SPS "Consultant Plus".
2. The Tax Code of the Russian Federation (Part one): Code of the Russian Federation No. 146-FZ of 31.07.1998 (as amended on 08.03.2015) // Access from the SPS "Consultant Plus".
3. Criminal Code of the Russian Federation: Code of the Russian Federation No. 63-FZ of 13.06.1996 (as amended on 30.03.2015) (with amendments and additions, intro. in force on 07.04.2015) // Access from the SPS "Consultant Plus".
4. Vorobyova E. M. Penalties in tax legal relations: doctrine and legislative regulation / E. M. Vorobyova // Bulletin of the Perm University. - 2013. - No. 4. - pp. 68-81.
5. Iskakov S. E. Problems of applying the norms on tax crimes / / Yuridicheskiy mir. - 2013. - No. 10. - pp. 22-26.
6. Kinsburskaya V. A. Responsibility for violation of legislation on taxes and fees. - Moscow: Justicinform, 2013. - 204 p.
7. Semenikhin V. V. Responsibility of organizations and their leaders. - 2nd ed., reprint. and additional – M.: grossmedia, ROSBUKH, 2014 – - 985 p.
8. Khomutov A. A. Administrative responsibility of legal entities for tax offenses / A. A. Khomutov / / Taxes. - 2011. - No. 6. - p. 11-13.

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