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Title of Article

ON THE ADMISSIBILITY OF THE APPLICATION OF THE CALCULATION METHOD FOR ESTIMATING TAXES IN THE INVESTIGATION OF TAX CRIMES


Issue
2
Date
 2015

Article type
 scientific article
UDC
34
Pages
145-148
Keywords
tax authority, calculation method for estimating taxes, investigation of tax crimes, tax arrears, objective imputation


Authors
Mishenina A.A.
Chetvertyy fakultet povysheniya kvalifikatsii (sdislokatsieyv g. Nizhniy Novgorod) Instituta povysheniya kvalifikatsii Akademii Sledstvennogo komitetaRossiyskoy Federatsii, N. Novgorod

Kiryanina I.A.
Chetvertyy fakultet povysheniya kvalifikatsii (sdislokatsieyv g. Nizhniy Novgorod) Instituta povysheniya kvalifikatsii Akademii Sledstvennogo komitetaRossiyskoy Federatsii, N. Novgorod


Abstract
This article examines the admissibility of the application of the calculation method for estimating tax arrears. It may be applied by tax authorities in the cases stipulated by subparagraph 7 of paragraph 1, Art. 31 of the Tax Code of the Russian Federation in the investigation of tax crimes.

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