Yevtushenko VF The legal status of tax agents

Yevtushenko VF The legal status of tax agents: Diss. ... Cand. jurid. Sciences. - M .: Russian Legal Academy of the Ministry of Justice, 2006. - 182 p.

12.00.14


Introduction

Chapter 1. Tax agents in the system of tax relations

§ 1.1. The payment of taxes to the budget as the main content of the tax relationship

§ 1.2. The legal status of the subjects performing the obligation to pay taxes and fees

§ 1.3. Tax agents as persons promoting tax

§ 1.4. Correlation functions facilitate tax administration and to promote tax

Chapter 2. Legal mechanism of calculation, deduction and transfer of tax agent to the budget

§ 2.1. Legal entity calculation, withholding and transfer of taxes

§ 2.2. The procedure for deduction and transfer of tax agents tax on personal income and corporate income tax

§ 2.3. Features deduction and transfer of tax agents of value added tax

§ 2.4. Responsibility for failure to tax agents responsibilities provided by the legislation on taxes and fees

Closing

Bibliography

Apps


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