Legal Basis of Tax Control Over the Payments of Tax on Mineral Extraction

Student: Barzhanovskiy Dmitriy

Supervisor: Elena Ryabova

Educational Programme: Financial, Tax and Customs Law (Master)

Year of Graduation: 2017

The subject of the study is the legally substantiated and normatively fixed right of taxpayers of the mineral extraction tax to reduce the tax base for the tax. In the author's opinion, the results of this work can have practical application both in the work of tax authorities when carrying out tax control measures and in the activities of oil companies.

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