О некоторых проблемах применения налоговой ответственности, установленной кодексом Республики Молдова о правонарушениях
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2018-05-10 11:36
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[343.359.2+347.73](478) (1)
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ARMEANIC, Alexandru, ИЛЬИНСКАЯ, Евгения. О некоторых проблемах применения налоговой ответственности, установленной кодексом Республики Молдова о правонарушениях. In: Competitivitatea şi inovarea în economia cunoaşterii, 25-26 septembrie 2015, Chişinău. Chişinău: Departamentul Editorial-Poligrafic al ASEM, 2015, Vol. 4, Partea I, pp. 224-228. ISBN 978-9975-75-773-7.
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Competitivitatea şi inovarea în economia cunoaşterii
Vol. 4, Partea I, 2015
Conferința "Competitivitatea şi inovarea în economia cunoaşterii"
Chişinău, Moldova, 25-26 septembrie 2015

О некоторых проблемах применения налоговой ответственности, установленной кодексом Республики Молдова о правонарушениях
CZU: [343.359.2+347.73](478)

Pag. 224-228

Armeanic Alexandru1, Ильинская Евгения2
 
1 Молдавская экономическая академия,
2 Институт юридических и политических исследований AHM
 
 
Disponibil în IBN: 2 octombrie 2017


Rezumat

The relevance of the topic due to the need of filling the state budget, which requires the improvement of tax legislation, including legislation governing the administrative responsibility of taxpayers and tax officials. Administrative responsibility for violations of tax laws set by Articles 272, 287, 2871, 2872, 297, 301 and 311 of the Code of the Republic of Moldova on offenses № 218- XVI from 24.10.2008. In the application of administrative sanctions for tax violations prescribed in the Code of the Republic of Moldova on offenses, the Tax Code of the Republic of Moldova and other laws should take into account the leading role in the Code of the Republic of Moldova on offenses laws providing general and administrative responsibility for tax offenses.