税收法律关系中的“税收重构”。

R. Farkhutdinov
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引用次数: 0

摘要

每年法律变化的相关性以及在税收法律关系中应用这些法律中不存在的规范和定义的新颖性,预先决定了研究“税收重建”这一科学现象的必要性。这项研究的目的是通过确定公法对此类法律关系主体的影响的限制来保护纳税人利益的监管机构。其方法是应用系统分析和综合、归纳和演绎,这是一种在税收关系中实现公共和私人利益的合理平衡的概念方法。适用范围是指在税收法律关系中保护纳税人利益和权利的方法,尽管保护公共利益的监管机构是明确的。研究结果将使监管机构在内部和现场税务审计中保护纳税人的利益成为可能,切实澄清和理解俄罗斯联邦税务局地方文件的适用,在控制措施中制定保护权益的法律步骤。以结论形式提出的建议和提议将使纳税人- -特别是法律实体- -在对他们进行内部和现场税务审计的过程中制定一项战略和法律保护。我们认为,在法律规制中不仅适用一般和部门的法律规范,而且适用法律原则是正确的。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
"Tax reconstruction" in tax legal relations.
The relevance of annual legal changes and the novelty of the application of such norms and definitions in tax legal relations, which are absent in law, predetermines the need to study such a scientific phenomenon as "tax reconstruction". The purpose of the study is regulators that allow protecting the interests of taxpayers by identifying the limits of the impact of public law on the subjects of such legal relations. The methodology was the application of system analysis and synthesis, induction and deduction, a conceptual approach to achieving a reasonable balance of public and private interests in tax relations. The scope of application is the methodology for protecting the interests and rights of taxpayers in tax legal relations, despite the fact that regulators for the protection of public interest are defined. The results will make it possible to apply regulators to protect the interests of taxpayers during in-house and on-site tax audits, practically clarify and understand the application of local documents of the Federal Tax Service of Russia, develop legal steps in the course of protecting rights and interests during control measures. Recommendations and proposals drawn up in the form of a conclusion will allow taxpayers – legal entities in particular, to develop a strategy and a line of legal protection in the course of conducting in-house and on-site tax audits against them. We believe it is correct to apply in legal regulation not only the norms but also the principles of law, both general and sectoral.
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