Transformation of the regulation of liability for tax offenses in the Russian Federation-Reference-Cited by-同舟云学术

Transformation of the regulation of liability for tax offenses in the Russian Federation

Published:2019-09-24 Issue:8 Volume: Page:20-24
ISSN:1816-4277
Container-title:Vestnik Universiteta
language:
Short-container-title:Vestnik universiteta

Author:

Gulkova E. L.¹^ORCID,Pshenichnova E. A.¹

Affiliation:

1. State University of Management

Publisher

State University of Management

Reference10 articles.

1. Kodeks Rossiiskoi Federatsii ob administrativnykh pravonarusheniyakh ot 30.12.2001 № 195-FZ (red. 06.02.2019) [Code of the Russian Federation about administrative offences dated on 30.12.2001 N 195-FZ (as amended on 06.02.2019)]. Available at: http://www.consultant.ru/document/cons_doc_LAW_34661/ (accessed 01.07.2019).

2. Nalogovyi kodeks Rossiiskoi Federatsii (chast’ pervaya) ot 31.07.1998 № 146-FZ (red. 27.12.2018) [Tax code of the Russian Federation (part one) dated on 31.07.1998 № 146-FZ (Ed. of27.12.2018)] Available at: www.consultant.ru/document/cons_doc_LAW_19671/eff17f204244dcb616945328e968a197f1f24844/ (accessed 01.07.2019).

3. Ugolovnyi kodeks Rossiiskoi Federatsii ot 13.06.1996 № 63-FZ (red. 27.12.2018) (s izm. i dop., vstup. v silu s 08.01.2019) [Criminal code of the Russian Federation dated on 13.06.1996 No. 63-FZ (Ed. 27.12.2018; 08.01.2009)]. Available at: www. consultant.ru/document/cons_doc_LAW_10699/ (accessed 01.07.2019).

4. Anikaeva T. V Pravovaya priroda otvetstvennosti za sovershenie nalogovykh pravonarushenii [The legal nature of responsibility for tax violations], Nauchnyi forum: Yurisprudentsiya, istoriya, sotsiologiya, politologiya i filosofiya: sb. st. po materialam XVI mezhdunar. nauch.-prakt. konf. [Proceedings of XVI Intern. science.-pract. conf. «Jurisprudence, history, sociology, political science and philosophy»], 2018, I. 3(16), pp. 123-127.

5. Efremova T. A. Sovershenstvovanie raboty nalogovykh organov s nalogoplatel’shchikami v kontekste modeli servisno-orien-tirovannogo nalogovogo administrirovaniya [Improving the work of tax authorities with taxpayers in the context of the model of service-oriented tax administration], Nalogi [Taxes], 2017, I. 3, pp. 36-40.