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НазваFinancial Law Report “The Tax Law” (реферат)
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РозділІноземна мова, реферати англійською, німецькою
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PLEKHANOV RUSSIAN ACADEMY OF ECONOMICS

 

Financial Law

 

Report “The Tax Law”

 

Student: Julia Efimova

 

Academy supervisors: Ekaterina Vladimirovna Bagreeva

 

Per Oyvind Berg-Knutsen

 

Moscow 2006

 

Contents TOC \o "1-2" \h \z \u

 

HYPERLINK \l "_Toc128912318" Introduction PAGEREF _Toc128912318 \h

3

 

HYPERLINK \l "_Toc128912319" 1) Taxes and the Tax Law PAGEREF

_Toc128912319 \h 4

 

HYPERLINK \l "_Toc128912320" 1) Taxes and the Tax Law PAGEREF

_Toc128912320 \h 4

 

HYPERLINK \l "_Toc128912321" 2) Taxpayers PAGEREF _Toc128912321 \h

7

 

HYPERLINK \l "_Toc128912322" 3) Tax authorities PAGEREF

_Toc128912322 \h 9

 

HYPERLINK \l "_Toc128912323" 4) Tax offences PAGEREF _Toc128912323

\h 10

 

HYPERLINK \l "_Toc128912324" 4.1) Court Proceeding in a tax offence

case PAGEREF _Toc128912324 \h 11

 

HYPERLINK \l "_Toc128912325" Conclusion PAGEREF _Toc128912325 \h

12

 

HYPERLINK \l "_Toc128912326" Bibliography: PAGEREF _Toc128912326 \h

13

 

Introduction

 

Among economic instruments, by means of which the state influences

market economy, taxes play the important role. In conditions of market

economy any state widely uses a tax policy as the certain regulator of

influence on the negative phenomena of the market. Taxes, as well as all

tax system, are the powerful tool of management of economy in conditions

of the market.

 

The use of the taxes is one of the economical methods of government and

maintenance of interconnection of the interests of the State with

individual persons, commercial organizations forms of ownership and

organizational - the legal form of the enterprise. By means of taxes

mutual relations of businessmen, the enterprises of all forms of

ownership with the state and local budgets, with banks, and also with

the higher organizations are defined.

 

1) Taxes and the Tax Law

 

A tax is a compulsory charge or other levy imposed on an individual or a

legal entity by a state or a functional equivalent of a state (e.g.,

tribes, secessionist movements or revolutionary movements). Taxes could

also be imposed by a sub national entity.

 

A tax shall be defined as an obligatory and individually non-refundable

payment collected from organisations and individuals in the form of

alienation of money resources owned by them by right of ownership,

economic jurisdiction or operational management for purposes of

financing the activity of the state and/or municipalities.

 

Taxes play the most important role of the state revenue. In 2002 the

taxes made up 81,21% of the profitable part of the federal budget.

 

Tax law is the codified system of financial laws that describes

government levies (taxes) on economic transactions. The tax law

represents a branch of legal system of the Russian Federation which

regulates public relations in the sphere of the taxation, which means

the relations in connection with the realization of taxation and other

obligatory payments, the organization and functioning of the system of

tax regulation and the tax control over the all levels of the government

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