Admissibility of Evidence in Conducting Tax Audits in the Russian Federation

Student: Vetchinkina Nataliya

Supervisor: Elena Ryabova

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

Year of Graduation: 2017

It is attempted to formulate the concept of admissibility of evidence gathered in conducting tax audits. The concept of admissibility of evidence is considered as a system of views including the notion of evidence, criteria of admissibility of evidence and content of such criteria. Admissibility of evidence means the possibility to use evidence in the tax process.

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