UDC 342

SURCHARGES AND RECOUNTING OF PENALTY FEE IN CASE OF SUBSEQUENT CHANGES THE SIZE OF THE TAX OBLIGATIONS

Antonova Anastasia Andreevna
Saint-Petersburg State University

Abstract
The paper contemplates specifications of the national legislation and judgment decisions about surcharges and recounting of penalty fee in case of delay in advance payment from estimated return; taxpayer’s possibility to consider his reasonable expectations instead of tax base and recount the size of advance payments by himself while fulfilling tax commitments is also a controversial question.

Category: 12.00.00 Law

Article reference:
Surcharges and recounting of penalty fee in case of subsequent changes the size of the tax obligations // Modern scientific researches and innovations. 2016. № 7 [Electronic journal]. URL: http://web.snauka.ru/en/issues/2016/07/70108

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