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Finance and Credit
 

Some aspects of application of definition "integrity of taxpayer" at taxation of income of natural persons

Vol. 19, Iss. 48, DECEMBER 2013

Available online: 30 December 2013

Subject Heading: Taxation

JEL Classification: 

Telegus A.V. PhD in Economics, Head of the Department of Taxes and Taxation, the Volga Institute of Professional Development of FNS of Russia, Nizhny Novgorod
a.v.telegus@mail.ru

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

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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