The Tax Authorities of the Republic of Belarus: the Concept and the Legal Status

Lilia Abramchyk
2015 Russian Journal of Comparative Law  
The article deals with the tax authorities of the Republic of Belarus, are characterized by their regulatory framework that defines their concept, composition and legal status. We analyzed the scientific point of view, authors, distinction between "public service" and "service." The principles underlying the activities of the tax authorities of the Republic of Belarus. On the basis of the research the author has come to the following conclusions: -Proposed to expand the powers of the tax
more » ... s of the tax authorities during the audit, namely in the case of an establishment during the inspection of apparent violations of tax laws, seize property, including the means of production and checked the payer in order to ensure fulfillment of the tax liability after the inspection; -It is advisable to make additions to the Tax Code of the Republic of Belarus in terms of determining the legal status of the tax authorities for the activities to identify the property of the payer (another obliged person), as well as its debtors, obliging the payer for the activities not only provide access to tax authorities in the territory or to the premises, but also to provide information, the necessary documentation, access to electronic resources.
doi:10.13187/rjcl.2015.4.36 fatcat:stbsg2risbabhmuqnwuzzh4nei