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  • Косвенные методы и источники определения дохода – инструмент обеспечения налоговой справедливости
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iconКосвенные методы и источники определения дохода – инструмент обеспечения налоговой справедливости

Косвенные методы и источники оценки налогового обязательства широко применяются налоговыми администрациями во всем мире и являются составляющей частью инструментария, используемого для обеспечения добровольного соблюдения налогового законодательства. Они имеют два состояния: пассивное и активное. Уже само по себе их существование оказывает влияние на налогоплательщиков, стимулируя к соблюдению налогового законодательства. Если же будет установлено, что налоговое законодательство нарушено, налоговый орган восстановит налоговую справедливость,...

Monitorul fiscal FISC.md Nr.9 2012

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21 May /2013 14:32

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