Tax Administration. Major Reform Results (press-release)

This publication offers research into the tax administration system in Russia starting with 1991, pointing out present legislation shortcomings and search for directions of its futher development. The authors describe such aspects of tax administration as: taxpayer's legal status; rights and obligations, organizational structure of tax authorities; tax control; procedure for tax and duties payment; interaction of tax authorities with other bodies of power and the banking system; grounds and procedure of bringing paxpayer to tax, administrative and criminal account; issues of differentiation between lawful tax optimization and tax evasion.