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PLEKHANOV RUSSIAN ACADEMY OF ECONOMICS Financial Law Report “The Tax Law” Student: Julia Efimova Academy supervisors: Ekaterina Vladimirovna Bagreeva Per Oyvind Berg-Knutsen Moscow 2006 Contents TOC \o "1-2" \h \z \u Introduction. PAGEREF _Toc128912318 \h 3 1) Taxes and the Tax Law.. PAGEREF _Toc128912319 \h 4 1) Taxes and the Tax Law.. PAGEREF _Toc128912320 \h 4 2) Taxpayers. PAGEREF _Toc128912321 \h 7 3) Tax authorities. PAGEREF _Toc128912322 \h 9 4) Tax offences. PAGEREF _Toc128912323 \h 10 4.1) Court Proceeding in a tax offence case. PAGEREF _Toc128912324 \h 11 Conclusion. PAGEREF _Toc128912325 \h 12 Bibliography: PAGEREF _Toc128912326 \h 13 Introduction Among economic instruments, by means of which the state influences market economy, taxes play the

important role. In conditions of market economy any state widely uses a tax policy as the certain regulator of influence on the negative phenomena of the market. Taxes, as well as all tax system, are the powerful tool of management of economy in conditions of the market. The use of the taxes is one of the economical methods of government and maintenance of interconnection of the interests of the State with individual persons, commercial organizations forms of ownership and organizational - the legal form of the enterprise. By means of taxes mutual relations of businessmen, the enterprises of all forms of ownership with the state and local budgets, with banks, and also with the higher organizations are defined. 1) Taxes and the Tax Law A tax is a compulsory charge or other levy

imposed on an individual or a legal entity by a state or a functional equivalent of a state (e.g., tribes, secessionist movements or revolutionary movements). Taxes could also be imposed by a sub national entity.[1] A tax shall be defined as an obligatory and individually non-refundable payment collected from organisations and individuals in the form of alienation of money resources owned by them by right of ownership, economic jurisdiction or operational management for purposes of financing the activity of the state and/or municipalities.[2] Taxes play the most important role of the state revenue. In 2002 the taxes made up 81,21% [3] of the profitable part of the federal budget.   Tax law is the codified system of financial laws that describes government levies (taxes) on

economic transactions. The tax law represents a branch of legal system of the Russian Federation which regulates public relations in the sphere of the taxation, which means the relations in connection with the realization of taxation and other obligatory payments, the organization and functioning of the system of tax regulation and the tax control over the all levels of the government and local self-government. Legislation on taxes and charges consists of the Tax Code, federal and regional laws, local regulative acts. Tax laws which had been adopted before the Tax Code came into force are valid in the part not conflicting with the Tax Code. SHAPE \* MERGEFORMAT The Tax Code Federal Laws Regional Laws Local Tax Legal Acts [4] A comprehensive Tax Code has been progressively

introduced since 1999 and is now largely implemented. The Tax Code is the main legislative tax act which consists of two parts. The first part includes general definitions, lists rights and duties of taxpayers and tax authorities, sets forms and methods of tax control, establishes liability for tax offences, and so on. The second part of the Tax Code consists of chapters covering individual taxes – VAT (Value Added Tax), tax on profit and others. Orders, instructions, guidelines of the Ministry for taxes and charges are mandatory only for the tax bodies and do not relate to tax legislative acts. Only instructions on the order of filling in tax returns are mandatory for taxpayers. The current tax structure was introduced in 1992 and follows the federal nature of Russia in that