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Problems of protecting the rights of taxpayers in the framework of examining the materials of a tax audit and making a decision by a tax authority

SHS Web of Conferences, 2022, Vol.134, p.118 [Peer Reviewed Journal]

2022. This work is licensed under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2261-2424 ;ISSN: 2416-5182 ;EISSN: 2261-2424 ;DOI: 10.1051/shsconf/202213400118

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  • Title:
    Problems of protecting the rights of taxpayers in the framework of examining the materials of a tax audit and making a decision by a tax authority
  • Author: Zimulkin, Maxim Igorevich
  • Fetyukov, F.V.
  • Subjects: Tax audits
  • Is Part Of: SHS Web of Conferences, 2022, Vol.134, p.118
  • Description: The subject of the study is the Russian Federation legislation, case law, as well as domestic and foreign doctrine, which allow us to establish the main problems of determining the concept of procedural norms’ materiality of breach when examining the materials of a tax audit and making a decision by a tax authority. The object of the study is public relations on the examination of the materials of the tax audit and the decision of the tax authority on the audit results. The author examines in detail the legal aspects related to the procedural issues of notifying the taxpayer related to the place and time of tax authority’s examination of the audit materials, compliance of the decision with the procedural requirements of the law, compliance with the deadlines for examination of the tax audit materials and making a decision on them, as well as additional tax control measures. The author pays special attention to the problems of qualification of procedural violations as significant ones, entailing the cancellation of the decision of the tax authority. The author formulates the criterion of procedural norms’ materiality of breach of the Russian Federation legislation on taxes and fees when considering the materials of a tax audit and making a decision by the tax authority.
  • Publisher: Les Ulis: EDP Sciences
  • Language: English
  • Identifier: ISSN: 2261-2424
    ISSN: 2416-5182
    EISSN: 2261-2424
    DOI: 10.1051/shsconf/202213400118
  • Source: Open Access: EDP Open
    ROAD: Directory of Open Access Scholarly Resources
    ProQuest Central
    DOAJ Directory of Open Access Journals
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