AMBIGUOUS INTERPRETATION OF THE TAXES AND FEES LEGISLATION ON CERTAIN ASPECTS OF THE INTERMEDIATION OF COMMERCIAL BANKS IN TAX RELATIONS

AMBIGUOUS INTERPRETATION OF THE TAXES AND FEES LEGISLATION ON CERTAIN ASPECTS OF THE INTERMEDIATION OF COMMERCIAL BANKS IN TAX RELATIONS

Intermediation of the commercial banks in tax relations between taxpayers (payers of fees, tax agents) and tax bodies throughout the existence of Russian Federation tax system had been interpreted by specialists very ambiguously.This situation occurs at the moment and is explained by the presence of...

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Bibliographic Details
Main Authors: Elena I. Sycheva, Valentina V. Samoylova
Format: Article
Language:Russian
Published: Plekhanov Russian University of Economics 2016-07-01
Series:Statistika i Èkonomika
Subjects:
сообщение об открытии (закрытии, изменении реквизита) счета, вклада, депозита
мотивированный запрос налогового органа
исполнение поручения налогоплательщика
взыскание платежей в бюджетную систему российской федерации
приостановка операций по счетам в банке и переводов электронных денежных средств
notication of an opening (closing, changing requisites) of the account, contribution, deposit
motivated inquiry
execution of the tax remittance orders
collection of payments to the budget system of russian federation
the suspension of transactions on the accounts of a taxpayer and transfers of electronic funds
Online Access:https://statecon.rea.ru/jour/article/view/6

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https://statecon.rea.ru/jour/article/view/6

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