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