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Возникновение Новых Налоговых Рисков При Внесении Изменений В Налоговое Законодательство

Author

Listed:
  • Вишневская Надежда Геннадиевна

    (Финансовый университет при Правительстве РФ, Москва, Россия)

Abstract

Внесение законодателем в налоговый кодекс Российской Федерации (нк РФ) поправок с целью устранения налоговых рисков часто становится причиной появления новых рисков, как правило, иной природы. в статье рассматриваются риски государства по налогу на прибыль организаций после внесения последних изменений и дополнений в налоговое законодательство.Amendment of the Russian Federation tax Code by legislators with the purpose of eliminating tax risks often gives rise to emergence of new risks, as a rule of another nature. the article addresses country risks that may be caused by the corporate profits tax as a result of the latest amendments of the tax legislation.

Suggested Citation

  • Вишневская Надежда Геннадиевна, 2013. "Возникновение Новых Налоговых Рисков При Внесении Изменений В Налоговое Законодательство," Экономика. Налоги. Право, CyberLeninka;Федеральное государственное образовательное бюджетное учреждение высшего профессионального образования «Финансовый университет при Правительстве Российской Федерации» (Финансовый университет), issue 5, pages 92-98.
    • Handle: RePEc:scn:031101:15724605
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