Tax checks of compliance with the law on the use of cash control equipment: their efficiency and efficiency
( Pp. 253-257)

More about authors
Victor V. Moroz
Financial University under the Government of the Russian Federation
Moscow, Russian Federation Milehina Catherine S. fakultet nalogov i nalogooblozheniya
Financial University under the Government of the Russian Federation
Abstract:
In this article the analysis of efficiency and effectiveness of tax audits of observance by taxpayers of the Federal law of 22.05.2003 N 54-FZ «About use of the cash register equipment at implementation of cash monetary calculations is carried out and (Or) settlements using payment cards «Reform of legislation, transition to the use of automated programs and online offices by taxpayers will allow the state to carry out much more checks and receive more taxes, fees and payments in their administration, as well as increase their efficiency and effectiveness.
How to Cite:
Victor V.M., Milehina C.S., (2020), TAX CHECKS OF COMPLIANCE WITH THE LAW ON THE USE OF CASH CONTROL EQUIPMENT: THEIR EFFICIENCY AND EFFICIENCY. Economic Problems and Legal Practice, 2 => 253-257.
Reference list:
Moroz V.V., Moroz S.V. Pokazateli effektivnosti raboty nalogovykh organov // Problemy ekonomiki i yuridicheskoy praktiki. 2018. №2.
Tikhonova A.V., Dzyuba D.V. K voprosu ob otsenke effektivnosti nalogovogo kontrolya // Mezhdunarodnyy bukhgalterskiy uchet. 2018. T. 21. № 5 (443). S. 612-622.
Doklady ob osushchestvlenii Federal noy nalogovoy sluzhboy gosudarstvennogo kontrolya (nadzora) v sootvetstvuyushchikh sferakh deyatel nosti i ob effektivnosti takogo kontrolya (nadzora)
Mikhail Mishustin podvel itogi raboty nalogovykh organov za 2018 god na itogovoy ezhegodnoy kollegii // Ofitsial nyy sayt FNS RF. - 2019.
Otkrytye dannye FNS / Elektronnyy resurs . - Rezhim dostupa URL: https://www.nalog.ru/opendata
Keywords:
tax control, tax authority, audit, efficiency, effectiveness.


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