UDC 336.22

THE LIABILITY OF THE TAXPAYER FOR VIOLATION OF TERMS OF REGISTRATION IN THE TAX BODY

Ganzevich Julia Igorevna1, Zhabyko Lyudmila Liverevna2
1Far Eastern Federal University, 3rd year student of the School of Economics and Management
2Far Eastern Federal University, Associate Professor of "Finance and Credit" School of Economics and Management

Abstract
This article is about liability of the taxpayer for violation of terms of registration in tax authority. In this context, examines the role of taxes at the national scale; fines; dates that are given on the application for registration in tax body; ways on how you can avoid accountability for committing tax violations and how to reduce the penalty payments.

Keywords: rating authority, recovery of penalties, registration, sanctions, tax liability, taxpayer, time of application submission, violation of tax legislation


Article reference:
The liability of the taxpayer for violation of terms of registration in the tax body // Economics and innovations management. 2014. № 4 [Electronic journal]. URL: http://ekonomika.snauka.ru/en/2014/04/4984

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