Магистерская диссертация посвящена разработке методов совершенствования налогового администрирования в Российской Федерации. Выпускная квалификационная работа состоит из введения, трех глав, заключения и списка использованных источников. В первой главе рассмотрены теоретические аспекты налогового администрирования. Во второй главе проведён анализ и оценка контрольной работы и администрирования налогов в ИФНС России по Кировскому району г. Екатеринбурга. Третья глава посвящена разработке рекомендаций по совершенствованию налогового администрирования доходов физических лиц. / The master's thesis is devoted to the development of methods for improving tax administration in the Russian Federation. Final qualification work consists of introduction, three chapters, conclusion and list of sources used. The first chapter discusses the theoretical aspects of tax administration. The second chapter analyzes and evaluates the audit work and tax administration at the Federal Tax Service of Russia for the Kirovsky District of Yekaterinburg. The third chapter is devoted to the development of recommendations for improving tax administration of personal income.

Магистерская диссертация посвящена разработке методов совершенствования камерального контроля налога на добавленную стоимость на примере ИФНС по Кировскому району г. Екатеринбурга. Выпускная квалификационная работа состоит из введения, трех глав, заключения и списка использованных источников. В первой главе рассмотрены теоретические аспекты камерального налогового контроля и налог на добавленную стоимость. Во второй главе проводится анализ и оценка камеральной налоговой проверки и контрольной работы ИФНС России по Кировскому району г. Екатеринбурга. Третья глава посвящена разработке рекомендаций по совершенствованию камерального налогового контроля по налогу на добавленную стоимость. Работа выполнена на 68 листах, содержит 10 таблиц и 3 рисунков с использованием 60 источников информации. / The master's thesis is devoted to the development of methods for improving cameral control of value added tax by the example of the IFTS in the Kirovsky district of Yekaterinburg. Final qualification work consists of introduction, three chapters, conclusion and list of sources used. The first chapter discusses the theoretical aspects of cameral tax control and value added tax. The second chapter analyzes and evaluates the desk tax audit and the audit work of the IFTS of Russia in the Kirov district of Yekaterinburg. The third chapter is devoted to the development of recommendations for improving cameral tax control on value added tax. The work was performed on 68 sheets, contains 10 tables and 3 figures using 60 sources of information.

Магистерская диссертация посвящена совершенствованию финансовой безопасности предприятия – АО “Уралэлектромедь”. Выпускная квалификационная работа состоит из введения, трех глав, заключения, списка использованных источников и приложений. В первой главе рассмотрены теоретические аспекты финансовой безопасности предприятия. Во второй главе проведен анализ финансового состояния предприятия и дана оценка эффективности деятельности за анализируемый период. Третья глава посвящена направлениям повышения эффективности деятельности и совершенствования финансовой безопасности. / Master's thesis is devoted to improving the financial security of the company-JSC "Uralelectromed". The final qualifying work consists of an introduction, three chapters, conclusion, list of sources used, and appendices. In the first Chapter, the theoretical aspects of financial security of the enterprise are considered. The second Chapter analyzes the financial condition of the company and assesses the effectiveness of the activity for the analyzed period. The third Chapter focuses on ways to improve the efficiency of operations and improve financial security.

Магистерская диссертация посвящена направлениям совершенствования государственного финансового контроля на примере Федеральной таможенной службы. Выпускная квалификационная работа состоит из введения, трех глав, заключения, списка использованных источников и приложений. В первой главе рассмотрены теоретические аспекты организации государственного финансового контроля. Во второй главе проведен анализ и оценка деятельности Федеральной таможенной службы за 2017-2019 годы. В третьей главе разработаны предложения по повышению эффективности деятельности таможенных органов. / The master's thesis is devoted to areas of improvement of state financial control on the example of the Federal customs service. The final qualifying work consists of an introduction, three chapters, conclusion, list of sources used, and appendices. The first Chapter discusses the theoretical aspects of the organization of state financial control. The second Chapter analyzes and evaluates the activities of the Federal customs service in 2017-2019. In the third Chapter, proposals are developed to improve the efficiency of customs authorities.

Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию контроля налоговых органов за исчислением и уплатой налога на доходы физических лиц. Предметом исследования выступают экономические отношения, возникающие в ходе контрольной деятельности налоговых органов за исчислением и уплатой налога на доходы физических лиц. Основной целью магистерской диссертации является анализ контрольной деятельности налоговых органов за исчислением и уплатой налога на доходы физических лиц на примере ИФНС России по Кировскому району г. Екатеринбурга, включающий разработку предложений по их совершенствованию. В заключении обозначены рекомендации по совершенствованию контрольной деятельности налоговых органов за исчислением и уплатой налога на доходы физических лиц. / The final qualification work (master's thesis) is devoted to the study of the control of tax authorities over the calculation and payment of personal income tax. The subject of the study is economic relations arising in the course of control activities of tax authorities over the calculation and payment of personal income tax. The main purpose of the master's thesis is to analyze the control activities of tax authorities for the calculation and payment of personal income tax, including the development of proposals for their improvement. In conclusion, recommendations for improving the control activities of tax authorities over the calculation and payment of personal income tax are outlined.

Submitted by Kelson Anthony de Menezes (kelson@ucb.br) on 2017-01-10T10:46:17Z No. of bitstreams: 1 DaianaFerreiradeAlmadaDissertacao2015.pdf: 1483376 bytes, checksum: d2244e7794f69fc313613adf88291e7e (MD5) / Made available in DSpace on 2017-01-10T10:46:17Z (GMT). No. of bitstreams: 1 DaianaFerreiradeAlmadaDissertacao2015.pdf: 1483376 bytes, checksum: d2244e7794f69fc313613adf88291e7e (MD5) Previous issue date: 2015-12-15 / Taxation and Human Rights are interconnected institutes. The federated beings, when exercising that power, must be guided by Human Rights. The State, which is responsible for safeguarding and promoting them, uses tax revenues to effective them to do so. Sometimes when exercising his empire power it ends up restricting certain rights such as the right to intimacy and to privacy as provided in sections X and XII of art. 5 of the Federal Constitution of 1988. When involving cases related to bank secrecy, which although are not included explicitly in the list of fundamental rights, were recognized by the Supreme Court as a fundamental right and to occur its relativisation it is necessary the authorization of the Judiciary (understanding of the Supreme Court). However the Complementary Law No. 105/2001, in its Articles 5 and 6, brought the prediction of the Tax Administration which has access to taxpayers??? data banking, provided that there is administrative process instituted or tax proceeding in progress, prescription which has turned into a target of some Direct actions of Unconstitutionalities (ADI's), which are open to trial until the present time. We understand that there are no reasons for the Guardian of the Federal Constitution to declare the unconstitutionality of the referred law, given that there isn???t jurisdiction reservation consignment in sections X and XII of art. 5 of the Magna Carta, so that at first the participation of the judiciary would not be mandatory, but the last to be checked in each case, a failure to follow legal requirements or possible abuse of power by of the IRS agents. The right to bank secrecy should not be opposed to the tax authorities, given that the information obtained will be safeguarded by the functional duty, and any abuse will be punished with the rigors of the law. The access to taxpayers??? banking data and the exchange of international information in tax matters have become a very important tool for Tax Administration nowadays. In today's international arena for exchanging information, the Federative Republic of Brazil signed up with the United States an Intergovernmental Agreement for implementing a set of North American standards, known as Foreign Account Tax Compliance Act - FATCA - which amended the Court Code of this country, predicting that financial institutions should send automatically banking information of American account holders to the tax authorities of the country like Brazil has incorporated this Agreement in Brazilian law, it will be left to the Constitution Guardian to determine the subject once it has prevailed in this Court that bank secrecy, except in cases permitted constitutionally, can only be qualified by court order. / Tributa????o e Direitos Humanos s??o institutos interligados. Os entes federados ao exercerem a compet??ncia tribut??ria devem ser norteados pelos Direitos Humanos. O Estado, sendo respons??vel pela tutela e promo????o de tais, utiliza-se da arrecada????o tribut??ria para efetiv??-los, para tanto, ??s vezes ao exercer seu poder de imp??rio acaba por ter que restringir alguns direitos, como ?? o caso do direito ?? intimidade e ?? vida privada, previsto nos incisos X e XII, do art. 5??, da Constitui????o Federal de 1988, quando envolvem casos relacionados com o sigilo banc??rio, que apesar de n??o est?? inclu??do de forma expressa no rol dos direitos fundamentais, foi reconhecido pelo Supremo Tribunal Federal como direito fundamental e, para que ocorra sua relativiza????o, prescinde de autoriza????o do Poder Judici??rio (entendimento do STF). Por??m, a Lei Complementar n?? 105/2001, em seus artigos 5?? e 6??, trouxe a previs??o da Administra????o Tribut??ria tem acesso a dados banc??rios dos contribuintes, desde que exista processo administrativo instaurado ou procedimento fiscal em curso, prescri????o esta que virou alvo de algumas A????es Diretas de Inconstitucionalidades (ADI??s), que encontram-se pendentes de julgamento at?? o presente momento. Entendemos que n??o h?? motivos, para o Guardi??o da Constitui????o Federal, declarar a inconstitucionalidade de referida Lei, tendo em vista que n??o existe nos incisos X e XII, do art. 5??, da Carta Magna, consigna????o de reserva de jurisdi????o, de modo que no primeiro momento, n??o seria obrigat??rio a participa????o do Poder Judici??rio, mas a ??ltima em se verificando, em cada caso concreto, inobserv??ncia dos preceitos legais ou eventuais abuso de poder por parte dos agentes do Fisco. O direito ao sigilo banc??rio, n??o deve ser oposto ?? Administra????o Tribut??ria, tendo em vista que ??s informa????es obtidas, estar??o resguardadas pelo dever funcional, e eventuais abusos, ser??o punidos com os rigores da lei. O acesso aos dados banc??rios dos contribuintes e a troca de informa????es internacionais em mat??ria tribut??rias, tem se tornado, nos dias atuais, uma ferramenta de suma import??ncia ?? Administra????o Tribut??ria. Diante do atual cen??rio internacional de troca de informa????es, a Rep??blica Federativa do Brasil celebrou com os Estados Unidos um Acordo Intergovernamental, para implementar um conjunto de normas norte-americana, conhecida Foreign Account Tax Compliance Act ??? FATCA - que alterou o C??digo Tribunal deste pa??s, prevendo que ??s institui????es financeiras devem encaminhar de forma autom??tica informa????es banc??rias dos correntistas norte-americanos ?? Administra????o Tribut??ria do pa??s, como o Brasil incorporou tal Acordo no direito brasileiro, restar?? ao Guardi??o da Constitui????o se manifestar acerca do assunto, uma vez que, tem prevalecido neste Tribunal, que o sigilo banc??rio, ressalvados os casos permitidos constitucionalmente, apenas pode ser relativizado mediante ordem judicial.

Made available in DSpace on 2016-04-26T20:23:32Z (GMT). No. of bitstreams: 1 Otavio Loureiro da Luz.pdf: 714470 bytes, checksum: 1c2f11f1cd3807178a534750bc5dd36b (MD5) Previous issue date: 2015-03-02 / The objective of this work is to develop the theme the homologation assessment as essential to the process of recognition of the law. For this purpose, sought to demonstrate the importance of the assessment (individual and concrete standard) as bond between the hypothesis and the consequence, it´s function of incidence between these two elements in the process of building the rule of law is essential for the establishment of tax credit that only the administrative authority has the competence to carry it out, the modalities of release, as the taxation pending official recognition by the tax authorities in deontic operation and in case of its failure the need of the official assessment and the establishment of the administrative process to be possible payment or difference or to remedy any irregularity on the part of the taxpayer in his "statement", as well as the violation of constitutional and legal principles, if the tax authorities directly tax enforcement further without the launch by the administrative authority / O objetivo do presente trabalho é desenvolver o tema o lançamento por homolação como ato imprescindível ao processo de positivação do direito. Para tanto, procurou-se demonstrar a importância do lançamento (norma individual e concreta) como liame entre a hipótese e a consequência, sua função de incidência entre esses dois elementos no processo de contrução da norma jurídica, imprescindível para a constituição do crédito tributário que somente a autoridade administrativa detém a competência para realizá-lo, as modalidades do lançamento, como se dá o lançamento por homologação na operação deôntica e no caso de sua inobservância, a necessidade do lançamento de ofício e da instauração do processo administrativo para haver eventual pagamento ou diferença ou ainda para sanar alguma irregularidade por parte do contribuinte em sua declaração , bem como da violação dos princípios constitucionais e legais, caso o Fisco promova diretamente a execução fiscal sem o lançamento pela autoridade administrativa

The diploma thesis focuses on tax administration in the Czech Republic and in Slovakia. It deals with the comparison of procedural law of tax administration, compares the principles enshrined in the relevant laws and marginally deals with the principles of good administration. It also compares chosen taxes obligations, which the taxpayer has to comply with towards tax authorities. The thesis also contains recommended solutions for simulated problem situations.