Open AccessMokestinis tyrimas ir mokestinis patikrinimas mokestinio ginčo kontekste
Author(s) -
Aistė Medelienė
Publication year - 2009
Publication title -
teisė
Language(s) - English
Resource type - Journals
eISSN - 2424-6050
pISSN - 1392-1274
DOI - 10.15388/teise.2009.0.284
Subject(s) - principle of legality , tax evasion , accounting , business administration , theology , economics , business , political science , philosophy , law , public economics
Straipsnyje analizuojamas mokestinio tyrimo ir mokestinio patikrinimo procedūrų santykis mokestinių ginčų aspektu. Tiriama, kokią įtaką mokestinio patikrinimo rezultatams turi mokestinio tyrimo procedūros pažeidimai. Straipsnyje identifikuojamos teisinio reglamentavimo šioje srityje spragos, teikiami pasiūlymai, kaip jas taisyti.In this article the procedures of Tax investigation and Tax inspection are analyzed in the aspect of tax disputes. It is discussed, what legal consequences has the infringements of the Tax investigation procedure to the legality of Tax inspection. Deficiencies in tax regulation are identified and the possible amendments are proposed as well in this article.