Parkulab V. The legal nature of the tax reporting procedures.

In dissertation is driven structure of tax reporting obligation, what allowed him to isolate these elements: duty of formation of tax reporting; fixation of tax reporting forms prescribed by law (drafting of statements), providing statements payer supervisory authority in accordance with the provision of his options (forms of document transfer while tax reporting); storage tax reporting for a specified period of tax laws. In addition, the analysis procedure prosecution of perpetrators at improper performance of duty tax reporting or non at all. It focuses on the procedures directly involving liability calculations and laying penalties possible correction of errors in tax reporting documents, features interaction with regulatory authorities taxpayers through third parties (service providers).