Rostov-na-Donu, Rostov-on-Don, Russian Federation
from 01.07.2011 until now Rostov-na-Donu, Rostov-on-Don, Russian Federation
from 01.01.2004 until now Rostov-on-Don, Rostov-on-Don, Russian Federation
from 01.01.2006 until now Rostov-na-Donu, Rostov-on-Don, Russian Federation
from 01.01.2017 until now DSTU (Ekonomicheskaya bezopasnost', uchet i pravo, Student)
from 01.01.2017 until now Rostov-na-Donu, Russian Federation
Novorossiysk, Krasnodar, Russian Federation
Don State Technical University (Ekonomicheskaya bezopasnost' uchet i pravo)
Rostov-na-Donu, Rostov-on-Don, Russian Federation
Novocherkassk, Rostov-on-Don, Russian Federation
Russian Federation
Azov, Rostov-on-Don, Russian Federation
Rostov-na-Donu, Rostov-on-Don, Russian Federation
Nal'chik, Nalchik, Russian Federation
Nevel'sk, Russian Federation
from 01.01.2018 until now Russian Federation
Rostov-on-Don, Rostov-on-Don, Russian Federation
Russian Federation
UDK 33 Экономика. Экономические науки
BISAC BUS064000 Taxation / General
In recent years, one of the most acute and unsolved problems facing our country is the problem of taxation. An effective economy is inconceivable without the creation of an effective institution of taxation, which is the main conductor of state interests, and is a natural result of the tax policy pursued by the state. Effective taxation can be ensured by solving a number of problems and ensuring a harmonious combination of the selected tax mechanism with the goals and objectives set by the state in managing the country's economy. The relevance of this topic is due to the fact that today one of the most acute problems of our economy is the lack of financial resources, and taxes are one of the most important sources of replenishment of the state budget and affect the development of market relations. In turn, the budget depends on how successfully the society will develop in the country. This monograph is a collective work of teachers and students of the Department of Economic Security, Accounting and Law of the Don State Technical University. It is devoted to the consideration of certain problems in the field of taxes and taxation
taxes, taxation, tax policy, tax system, tax administration, tax control, taxpayers
Authors Izvarina Nataliya , Bondareva Kristina , Astashova Olga
2. Tax policy of Russia
Authors Mezentseva Yuliya , Cherkasov Kirill
3. Importance of tax policy for ensuring economic security
Authors Sidorina Tat'yana , Goloschapova Tat'yana , Krupenya Inna
4. Organization of tax administration in the Russian Federation at the present stage
Authors Shumilina Vera , Okhrimenko Vladislav , Perepelyuk Danil
5. Small business taxation
Authors Mezentseva Yuliya , Gorodinskaya Irina
6. Types and forms of tax control
Authors Mezentseva Yuliya , Semerninova Darya
7. Tax evasion methods for the largest taxpayers
Authors Mezentseva Yuliya , Leonova Mariya
8. Tax evasion: legal aspect
Authors Mezentseva Yuliya , Klimina Ksenia
9. Unscrupulous taxpayers as a threat to economic security
Authors Mezentseva Yuliya , Reutova Ravida , Rudenko Elizaveta
10. Tax crimes and offenses as a threat to the economic security of the Russian Federation
Authors Mezentseva Yuliya , Torlina Darya
1. Tax Code of the Russian Federation (Tax Code of the Russian Federation) [Electronic resource]. -URL: http://www.consultant.ru/document/cons_doc_LAW_19671/
2. Bolataeva, A.A. The tax system of the Russian Federation: topical problems and ways to improve the modern tax system // Scientific Izvestia. -2020. -№ 6. -C. 41-45.
3. Zotikov, N.Z. The tax system of Russia: problems and prospects // Internet-journal Naukovedenie. -2019. -T. 9. -№ 3. -C. 76.
4. Izvarina N.Yu., Kwon NS The value of tax risk management in the company's risk management system // Scientific Dialogue: Young Scientist. Sat. scientific tr., according to mater. XIV int. scientific-practical conf. February 22, 2018 - Ed. TsNK MOAN. - 2018 .-- S. 38-41.
5. Khudyakov, A.I., Brodsky, G.M. Fundamentals of taxation: Textbook. allowance. SPb .: European House, 2020 .-- 432 p.
6. Economic news portal [Electronic resource]. - URL: https://nalog-nalog.ru/spravochnaya_informaciya/izmeneniya-v-nalogovom-zakonodatelstve-s-2021-goda/.
7. Aguzarova F.S. Russian tax system: concept, problems and prospects // Taxes and Taxation. - 2018; [Electronic resource]: URL: http://www.nbpublish.com/library_get_pdf.php?id=31569
8. Artsuev A.M. Problems of the tax system of the Russian Federation and ways of its improvement / A.M. Artsuev, M.E. Bashybuyuk, A.V. Barnavsky // E-Scio. - 2020. [Electronic resource]. - URL: http://e-scio.ru/wp-content/uploads/2017/04/%D0%A1%D1%82%D0%B0%D1%82%D1%8C%D1%8F-1. pdf
9. Lapin A.V. Tax control in the emerging unified system of state and municipal control (supervision) in the Russian Federation // Taxes and Finance. - 2018. [Electronic resource]. -Access mode: http://cyberleninka.ru/article/n/nalogovyy-kontrol-v-formiruyuscheysya-edinoy-sisteme-gosudarstvennogo-i-munitsipalnog
10. Tereshchenko E.Yu. Directions of increasing the efficiency of functioning of the bodies of the Federal Tax Service / E.Yu. Tereshchenko, E.N. Denisenko // New Science: Problems and Prospects. - 2020 .- [Electronic resource]. - Access mode: https://www.klex.ru/2rh
11. Strabykina, Yu.S., Konkina, A.V., Korotaeva, O.A. Tax on "luxury": development trends and alternatives [Text] // Sat. Art. by mat. XXXIX int. stud. scientific-practical conf. No. 3 (39). 2018 .-- 74-79 p.
12. Khudyakov, A.I., Brodsky, G.M. Fundamentals of taxation [Text]: Textbook. allowance. SPb .: European House, 2019 .-- 432 p.
13. Sharokhina, S.V. Principles of the rule of law that determine the tax system of the country [Text] // Actual problems of the humanities and socio-economic sciences. 2017.Vol. 6.No. 11 (11). 122-125 p.
14. Tax Code of the Russian Federation. Part one of 07/31/1998 No. 146-FZ (as revised on 04/20/2021) - [Electronic resource]. - URL: https: //docs.cntd.ru/document / 901714421
15. Tax Code of the Russian Federation. Part two of 08/05/2000 No. 117-FZ (revised on 07/02/2021) - [Electronic resource] -URL: https: //legalacts.ru/kodeks/NK-RF-chast-2/
16. Evseeva IV Actual problems and ways of improving the tax system of the Russian Federation / IV Evseeva, MR Mirzoev // Bulletin of the Moscow University of Finance and Law. Series: Economics and Business. - 2019.- No. 2.- P. 16-21. - URL: https: //cyberleninka.ru/article/n/aktualnye-problemy-i-puti-sovershenstvovaniya-nalogovoy-sistemy-rossiyskoy-federatsii/viewer
17. Zhidyaeva E.S. Problematic aspects of tax policy in the conditions of modern Russia / E.S. Zhidyaeva, G.A. Bagyan // Natural and Humanitarian Research .- 2021.- No. 33 (1) .- P. 111-114.- URL: https://cyberleninka.ru/article/n/problemnye-storony- nalogovoy-politiki-v-usloviyah-sovremennoy-rossii-1 / viewer
18. Panskov VG Taxes and taxation: textbook and workshop for secondary vocational education / VG Panskov / - 6th ed., Revised. and add. - Moscow: Yurayt Publishing House, 2019.- 436 p.
19. Stolbun D.M. Tax system of the Russian Federation: necessary changes for the growth of the Russian economy // E-Scio. Series: Economics and Business. - 2020. - URL: https: //cyberleninka.ru/article/n/nalogovaya-sistema-rossiyskoy-federatsii-neobhodimye-izmeneniya-dlya-rosta-rossiyskoy-eknomiki/viewer
20. Anisimova A.A. Methods for improving digital tax services in modern practice of tax administration // Taxes and Taxation. -2021. -№ 1. -C. 71-80.
21. Izvarina N.Yu., Klimina K.V., Ganzha A.I.Ensuring the financial security of the state in the context of the economic crisis // Economy and business: theory and practice. - 2021. - No. 6-1 (76). - S. 110-113.
22. Izvarina N.Yu. Improvement of tax administration at the present stage of development of the tax system // Construction - 2015: Modern problems of construction: materials of the international. scientific-practical Conf., May 16-17, 2015 / Growth. state builds. un-t. - Rostov n / a .: RSSU, 2015 .-- S. 104-106
23. Usenko AM, Grigoryan G.S. The role of tax administration in the formation of tax revenues // Economic and humanitarian sciences. 2020. -No. 9 (344). -WITH. 64-69.
24. Eremenko V.A., Shumilin P.E., Pudeyan L.O. Tax accounting and reporting / V.A. Eremenko, P.E. Shumilin, L.O. Pudeyan / Rostov State University of Economics. Rostov-on-Don, 2019. Volume Part 1 Income tax
25. Shumilina, V. E. Taxes as a factor of economic and financial security / V. E. Shumilina, A. A. Roshchupkina //: Mathematics in Economics, Rostov-on-Don, November 12 - 27 2018. - Melbourne: AUS PUBLISHERS, 2018 .-- S. 43-50. - DOI 10.26526 / conferencearticle_5c24b1cf28fc52.31439246.
26. Shumilina, V. E. Tax crimes as part of financial crimes and the fight against them / V. E. Shumilina, M. V. Neshta, E. V. Konopleva // Science and World. - 2019. - No. 1. - P. 1-5.
27. Shumilin P.E., Sushkova T.V., Gunko D.N. The role of taxes in the formation of budget revenues of the Russian Federation / P.E. Shumilin, T.V. Sushkova, D.N. Gun'ko // Mathematics in Economics. Melbourne, 2018.S. 26-33.
28. Shumilin P.E., Lukyanova Yu.S., Morenova M.S. Actual problems of taxation in Russia / P.E. Shumilin, Yu.S. Lukyanova, M. S. Morenova // Science and World. 2018.No. 1.P. 6-10.
29. Federal Law "On the Development of Small and Medium Business in the Russian Federation" dated 24.07.2007 N 209-FZ (last edition).
30. "Tax Code of the Russian Federation (Part One)" dated July 31, 1998 N 146-FZ (as amended on February 17, 2021).
31. Bazhenov Yu.K., Bazhenov A.Yu. Small business. - M .: Infra-M, 2015 .-- 413 p.
32. Marshavina L.Ya., Tchaikovskaya L.A. Taxes and taxation: textbook. - M .: Yurayt, 2016 .-- 503 p.
33. Lykova LN Taxes and taxation: textbook and workshop. - M .: Yurayt, 2015 .-- 353 p.
34. Panskov V. G. Taxes and taxation: textbook and workshop. - M .: Yurayt, 2016 .-- 382 p.
35. "Tax Code of the Russian Federation (part one)" dated July 31, 1998 N 146-FZ (as amended on 04/20/2021) (as amended and supplemented, entered into force on 07/01/2021) [Electronic resource].
36. N. N. Bykova Classification of forms and methods of tax control in the Russian Federation // Karelian Scientific Journal, 2019.
37. Gracheva E.Yu., Ivlieva M.F., Sokolova E.D. Tax law: Textbook / E.Yu. Gracheva, M.F. Ivlieva, E. D. Sokolov. - M .: Jurist, 2018 .-- 223 p.
38. Kozyrin, A. N. Tax law [Text]: textbook for undergraduate / A. N. Kozyrin; Nat. issled. University Higher School of Economics. - M .: Ed. House of the Higher School of Economics, 2021. - p. 487.
39. Farikova E.A. Forms of tax control under modern Russian legislation // Modern Scientific Thought, 2019.
40. Tsindeliani I.A., Batyaeva A.R., Burova A.S. Tax Law // Ivan Kushnir Institute of Economics and Law, 2019.
41. Shadurskaya M.M. Taxes and taxation [Text]: textbook / [M. M. Shadurskaya, E. A. Smorodina, T. V. Bakunova and others]; Ministry of Science and Higher education Ros. Federation, Ural. state econom. un-t. - 2nd ed., Rev. and add. - Yekaterinburg: [Publishing house Ural. state econom. University], 2019. - 216 p.
42. Shchebelev A. V. The main objectives of the on-site tax audit // Moscow Scientific Journal, 2019.
43. Yavdokhin ML Tasks to achieve the goals of tax control. - Irkutsk: IrGUPS, 2020.
44. Yaganov A.E. Objectives of desk audits. - M.: Taxes, 2019. - p. 2.
45. Official site of the federal tax service [Electronic resource] .URL: https: //www.nalog.ru/rn77/taxation/reference_work/desk_audits/.
46. "Tax Code of the Russian Federation (Part One)" dated July 31, 1998 N 146-FZ (as amended on 04/20/2021) (as amended and supplemented, entered into force on 07/01/2021) [Electronic resource].
47. "The Criminal Code of the Russian Federation" dated 13.06.1996 N 63-FZ (as amended on 11.06.2021) [Electronic resource].
48. Tax statistics [Electronic resource] URL: https: //analytic.nalog.ru/portal/index.ru-RU.htm
49. Zharova EN Tax evasion: reasons, scale of manifestation and methods of counteraction [Text] / EN Zharova, MF Zheltova // Young scientist. - 2013. - No. 6. - S. 336-339.
50. Nikitina NV The problem of tax evasion in modern Russia // Branch of the NOU VPO "Moscow Institute of Public Administration and Law" [Electronic resource] URL: nikitina_n_v_problema_ukloneniya_ot_nalogov_v_sovremennoy_rossii.pdf
51. Ordynskaya E. V. Basic methodological approaches to the formation of information resources designed to identify schemes for tax evasion // All-Russian State Tax Academy of the Ministry of Finance of the Russian Federation - 2010.- No. 5.
52. Anufrieva, Elena Control of tax evasion / Elena Anufrieva. - M .: LAP Lambert Academy Publishing, 2018 .-- 144 p.
53. Kirsanov, A.Yu. Smuggling and customs evasion. Grif UMC "Professional textbook" / A.Yu. Kirsanov. - M .: ELIT, 2018 .-- 140 p.
54. Novoselov, Konstantin Viktorovich Income tax. Guidelines for the formation of the tax base, the calculation and payment of tax. Study guide / Novoselov Konstantin Viktorovich. - M .: IC Group, 2017 .-- 86 p.
55. Novoselov, Konstantin Viktorovich Income tax. Guidelines for the formation of the tax base, the calculation and payment of tax. Study guide / Novoselov Konstantin Viktorovich. - M .: IC Group, 2017 .-- 98 p.
56. Skoblikov, P.A. Malicious evasion of accounts payable: practice and theory of counteraction / P.A. Skoblikov. - M .: Norma, 2017 .-- 67 p.
57. Soloviev, IN Protection of the financial interests of the state. Counteraction to one-day firms and tax evasion / I.N. Soloviev. - M .: Prospect, 2017 .-- 184 p.
58. Soloviev, I.N. Protecting the financial interests of the state. Counteraction by fly-by-night firms and tax evasion. Textbook / I.N. Soloviev. - M .: Prospect, 2017 .-- 98 p.
59. Federal Law of 13.06.1996 N 63-FZ "Illegal access to computer information" // ATP ConsultantPlus
60. Relevant Cyber Threats: Results of 2020. - Text: electronic // https://www.ptsecurity.com: [site]. - URL: https://www.ptsecurity.com/ru-ru/research/analytics/cybersecurity-threatscape-2020/ (date accessed: 05/29/2021).
61. Esakov, GA TAX CRIMES. CURRENT PROBLEMS IN THE LIGHT OF THE NEW RULES OF THE PLENUM OF THE SUPREME COURT OF THE RUSSIAN FEDERATION / GA Esakov. - Text: direct // National Research University. - Moscow: Scientific book, 2020 .-- P. 3-4.
62. Russian, A. Yu. Monetary factor in the system of economic security of Russia: monograph. / A.Yu. Russians. - M .: Scientific book, 2021 .-- 208 p.
63. Senchagov, V.K. Innovative transformations as an imperative of sustainable development and economic security of Russia / V.K. Senchagov. - M .: Ankil, 2020 .-- 135 p.
64. Posypayko, Natalia Banking system as a factor of the country's economic security / Natalia Posypayko. - M .: LAPLambert Academy Publishing, 2014 .-- 148 p.
65. Taxes and taxation. Textbook. - M .: Yurayt, 2014 .-- 504 s
66. The Criminal Code of the Russian Federation of 13.06.1996 N 63-FZ (as amended on 24.02.2021) // Collected Legislation of the Russian Federation of June 17, 1996 No.
67. Tax Code of the Russian Federation (Tax Code of the Russian Federation) of July 31, 1998 N 146-FZ (as amended on 02.17.2021) // Russian newspaper of August 6, 1998 N 148-149.
68. Decree of the President of the Republic of Belarus dated January 19, 2016 No. 14 "On measures to prevent illegal minimization of tax amounts." [Electronic resource]. - Access mode: https://yandexwebcache.net.
69. Matskevich I.M. Organized Economic Crime / I.M. Matskevich // Monitoring of law enforcement, 2016. - №1 (18). - S. 4.
