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Problems of Legal Regulation of the Calculation Method for Determining the Amount of Taxes Payable

ФИО студента: Nagaev Fedor

Руководитель:

Кампус/факультет: School of Law

Программа: Jurisprudence (Bachelor)

Год защиты: 2020

Determining taxes by calculation is a complex issue of modern tax law. The provision of tax authorities to determine taxes by calculation is aimed at the realization of the goals and objectives of tax control, the implementation of which should not have arbitrary grounds. At the same time, the application of the calculation method carries a high risk of disrupting the balance of public and private interests. The problem of the application of the calculation method is due to the lack of clear regulation of the mechanism for its implementation, which causes errors in enforcement.

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