Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat LCCN Permalink Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Some aspects of application of definition "integrity of taxpayer" at taxation of income of natural persons
Available online: 30 December 2013 Subject Heading: Taxation JEL Classification:
In the article it is noted that recently in the tax legal relationship arising between the state and taxpayers, the definition "integrity of the taxpayer" even more often began to be used. Application of this concept is important at an assessment of tax risks of the state. In scientific literature it is usually analyzed from a position of the taxation of legal entities. The author considered separate aspects of the concept integrity of the taxpayer at the taxation of natural persons. Keywords: taxpayer, integrity of the taxpayer, tax privileges, tax control, tax return |
ISSN 2311-8709 (Online)
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