THE DISCOVERING THE FACT OF THE TAX AUTHORITIES OFFICIALS SUBORDINATE PARTNERSHIP IN A CRIME
Journal: VESTNIK OF THE EAST SIBERIAN INSTITUTE OF THE MINISTRY OF INTERNAL AFFAIRS OF THE RUSSIAN FEDERATION
№ 2
, 2015
Rubrics: YOUNG SCIENTISTS’ TRIBUNE
Authors:
1.
East-Siberian Institute of the Ministry of the Interior of Russia
Type:
Article
Pages:
from 102
to 105
Status:
Published
Received:
15.06.2015
Accepted:
15.06.2015
Published:
25.06.2015
Subject area:
VAC 5.1.1 Теоретико-исторические правовые науки
Language:
Russian
Keywords:
fraud and attempted fraud in the reimbursement of value added tax
Abstract (English):
Тhe article emphasizes the fact of fraudulent VAT refund with the complicity of officials of tax authorities. Examines case studies of participation of officials of tax authorities in fraudulent VAT refunds. Recommendations for establishment and identify the fraudulent VAT refunds, with the participation of officials of tax authorities
Тhe article emphasizes the fact of fraudulent VAT refund with the complicity of officials of tax authorities. Examines case studies of participation of officials of tax authorities in fraudulent VAT refunds. Recommendations for establishment and identify the fraudulent VAT refunds, with the participation of officials of tax authorities
Keywords:
fraud and attempted fraud in the reimbursement of value added tax
fraud and attempted fraud in the reimbursement of value added tax
