Identification of the Obligation to Fix Calculations in the System of Tax Relations

L. I. Goncharenko; A. S. Advokatova; A. A. Batarin

Economics, taxes & law
Ekonomika. Nalogi. Pravo

ISSN 1999-849X (Print)
ISSN 2619-1474 (Online)

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Goncharenko L.I., Advokatova A.S., Batarin A.A. Identification of the Obligation to Fix Calculations in the System of Tax Relations. Economics, taxes & law. 2022;15(2):156-166. (In Russ.) https://doi.org/10.26794/1999-849X-2022-15-2-156-166

This work is licensed under a Creative Commons Attribution 4.0 License.

ISSN 1999-849X (Print)
ISSN 2619-1474 (Online)

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About the Authors

L. I. Goncharenko
Financial University
Russian Federation

Lyubov I. Goncharenko — Dr. Sci. (Econ.), Prof., Scientific Director of the Department of Taxes and Tax Administration Faculty of Tax, Audit and Business Analysis

Moscow

A. S. Advokatova
Financial University
Russian Federation

Alena S. Advokatova — Cand. Sci. (Econ.), master of Laws, Senior Lecturer Department of Taxes and Tax Administration Faculty of Tax, Audit and Business Analysis

Moscow

A. A. Batarin
Federal Tax Service of Russia, Financial Research Institute of the Ministry of Finance of Russia
Russian Federation

Aleksei A. Batarin — Cand. Sci. (Law.), Master of Laws, Head of the Department of Operating Control Administration

Moscow

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