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Title of Article

APPLICATION OF CASH REGISTERS AS THE DUTY OF TAXPAYERS: POINTS OF DEBATE


Issue
3
Date
2017

Article type
scientific article
UDC
347.73
Pages
147-155
Keywords
 


Authors
Lyutova O.I.
Nizhegorodskiy gosudarstvennyy universitet im. N.I. Lobachevskogo


Abstract
We study the main objective of regulatory obligations on the use of cash registers, the need to consider it as one of the responsibilities of taxpayers and other private entities of tax relations. Some examples are given of the structuring of foreign legislation on taxes and fees, where the duty of the use of cash registers is included in the system of tax legislation.

File (in Russian)