Home  Journals  National Interests: Priorities and Security  36(177) - 2012 September

Assessment of tax offenses as result of application of simplified taxation system

Available online: 9 October 2012

Subject Heading: THREATS AND SECURITY

JEL Classification: 

The simplified system of taxation, the account and the reporting practices are in world practice with a view of decrease in tax loading on subjects of small and medium business, stimulation by the state of development of this segment of economy. The problem of using the simplified taxation system by big business and related offenses detected by the tax authorities in the course of control measures is relevant. In the article the assessment of practice of this problem in the Republic of Tatarstan is presented.

Keywords: simplified tax system, tax control, tax offenses

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ISSN 2311-875X (Online)
ISSN 2073-2872 (Print)

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