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Article

Налоговые пени или банковский кредит? Еще раз к вопросу о презумпции добросовестности налогоплательщиков

Налоги-журнал. 2014. № 3. С. 18-20.
Тедеев А. А.

Now there is a question about the possibility of increasing the penalties provided for in the RF legislation on taxes and fees. As the main argument in favour of the adoption I suggest changes indicates that Russian taxpayers - organizations may be economically advantageous to operate in cash, temporarily released due not to the payment of a tax (and interest), than to borrow money in a credit organization. The article substantiates the counter-productivity of such an approach.