Published: 15 May 20141 Views0 Downloads
The article considers the development of the Institute of responsibility for offenses in the sphere of taxes and charges in the Russian Federation. It notes and comments on several recent amendments to the Tax Code of the Russian Federation concerning the regulation of public relations in this sphere. Based on this analysis, the author concludes that there are both positive and negative effects in the development of the institution responsible for tax offenses, which has created an ambiguity by the latest innovations in the national policy in tax legislation towards increasing transpatency in the business environment and reducing administrative barriers for entrepreneurs.
