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Difficulties of determination of the extent of the damage caused to the budgetary system of the Russian Federation in the form of not arrived tax payments

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Pages: 
68-71
UDC Code: 
336.14:336.2
Rubric: 

The question of determination of the extent of the damage caused to the budgetary system of the Russian Federation in the form of not receipt of tax payments (VAT) is considered; the problem of updating of the reporting of FTS regarding reflection of the sum of a shortage is discussed.

Files: 
References: 
1. Mayburov I.A., Kirienko A.P., Ivanov Yu.B. Uklonenie ot uplaty nalogov. Problemy i resheniya: dlya magistrantov, obuchayushchihsya po programmam napravleniya <<Finansy i kredit>> / pod red. I.A. Mayburova. M.: YuNITI-Dana, 2015. 383 s.

2. Lyudkevich A.I., Grinkevich L.S. Modernizaciya rossiyskoy modeli protivodeystviya ukloneniyu ot uplaty nalogov // Sibirskaya finansovaya shkola. 2017. no 4. S. 66-69.

3. Ermakova M.N. Osobennost naznacheniya i proizvodstva nalogovyh ekspertiz // Predvaritelnoe sledstvie. M., 2011. Vyp. 2 (12): Problemy raskrytiya i rassledovaniya nalogovyh prestupleniy. Ch. 1. S. 1-3.