Problems of Tax Calculation By Ex Officio Assessment Of Tax Base and Changes in the Legal Qualification of the Transaction or the Status and Nature of the Taxpayer

Проблемы исчисления налога расчетным путем и изменения юридической квалификации сделки или статуса и характера деятельности налогоплательщика

Anna Zolotareva, Mikhaylova, Mariya (Михайлова, Мария) () and Willson, Elena (Уиллсон, Елена) ()
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Mikhaylova, Mariya (Михайлова, Мария): Russian presidental academy of national economy and public administration (RANEPA)
Willson, Elena (Уиллсон, Елена): Russian presidental academy of national economy and public administration (RANEPA)

Published Papers from Russian Presidential Academy of National Economy and Public Administration

Abstract: The article discusses the issues of ex officio assessment of taxes and legal requalification of transaction or taxpayer’s status and nature of its activities.

Keywords: tax; ex officio assessment of tax base; legal requalification of transaction (search for similar items in EconPapers)
Pages: 26 pages
Date: 2014-07-25
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Persistent link: https://EconPapers.repec.org/RePEc:rnp:ppaper:om13

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