Suchergebnisse

В статье рассматриваются вопросы определения и управления налоговыми рисками государ ства. Проведен анализ понятия «налоговые риски государства», рассмотрена их классификация. Приведены мнения различных авторов. Также освещены общие аспекты управления налоговыми рисками. Приведены примеры предлагаемых направлений оптимизации налоговых рисков государства. Обозначены основные вопросы эффективного управления налоговыми рисками государства в соответствии с международными стандартами ; The article presents the definition and tax risk-management of government. The article gives analysis of government tax risks, shows the classification of these risks. It is reported the opinions of different authors. Also it draws our attention to general aspects of tax risk management. The examples of the proposed directions of optimization of the government tax risks are given. The paper gives valuable information about main problems of effective government tax risk management in accordance with international standard

The study considers the practice of applying Article 35, Paragraph 1, Item 2, Sub-item "c" of the Criminal Procedural Code of the Russian Federation. The Article reads on the prosecutor's assumptions of circumstances that may cast discredit on the court. While this regulatory provision was in force, the courts delivered many judgments on behalf of the prosecutor to change the erritorial jurisdiction of a criminal case without any convincing evidence. All of which complicates the work of defense and the conditions for an accused (defendant), who is transferred to another region and faces an extended period of detention. In addition, the article considers the сonstitutional principle of considering a lawsuit in the court of its legal jurisdiction. The authors use as examples resonant and equivocal cases, which substantiate the relevance and urgency of the issue.