Current Issues of Tax Administration of Certain Categories of Taxpayers
( Pp. 288-292)

This study considers the theoretical foundations and practical aspects of tax administration of certain categories of taxpayers (on the example of the largest), classifies by administration subjects and by control areas. We considered the features of pre-inspection control, as well as the conduct of office and field tax audits, taking into account the specifics of the implementation of activities. The results of the transition to tax monitoring are evaluated, taking into account the feasibility and possibility of transition. Objectives of the research work: to identify the main issues arising in the tax administration of the largest taxpayers as the main entities providing tax revenues. Conclusions obtained during the study: areas of tax administration and prospects for their improvement are highlighted

Smirnova E. E. Current Issues of Tax Administration of Certain Categories of Taxpayers // ECONOMIC PROBLEMS AND LEGAL PRACTICE. 2023. Vol. 19. № 1. P. 288-292. (in Russ.)

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tax administration, tax monitoring, largest taxpayers, tax audits..