Tax audits, its efficiency and effectiveness
( Pp. 44-48)
More about authors
Victor V. Moroz
Financial University under the Government of the Russian Federation
Moscow, Russian Federation Burdakova Anna Yu. agistrant, Institut zaochnogo i otkrytogo obrazovaniya
Financial University under the Government of the Russian Federation
Financial University under the Government of the Russian Federation
Moscow, Russian Federation Burdakova Anna Yu. agistrant, Institut zaochnogo i otkrytogo obrazovaniya
Financial University under the Government of the Russian Federation
Abstract:
The article analyzes the effectiveness and efficiency of tax audits. The reform of tax legislation, the transition to the use of automated programs and an electronic taxpayer dossier will allow the state to conduct much more tax audits and receive more taxes, fees and other mandatory payments during their administration, as well as increase the effectiveness and efficiency of tax control.
How to Cite:
Victor V.M., Burdakova A.Y., (2020), TAX AUDITS, ITS EFFICIENCY AND EFFECTIVENESS. Economic Problems and Legal Practice, 1 => 44-48.
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.
CHernikova S. V. Analiz vyezdnykh nalogovykh proverok: puti sovershenstvovaniya i povysheniya rezul tativnosti // Molodoy uchenyy. - 2018. - №16. - S. 177-179.
CHotchaeva M.Z. Analiz rezul tativnosti nalogovykh proverok // Ekonomicheskie nauki. 2018. № 169. S. 11-14.
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 10 mesyatsev 2018 goda na prazdnichnoy kollegii // Ofitsial nyy sayt FNS RF. - 2018.
Otkrytye dannye FNS / Elektronnyy resurs . - Rezhim dostupa URL: https://www.nalog.ru/opendata
Tikhonova A.V., Dzyuba D.V. K voprosu ob otsenke effektivnosti nalogovogo kontrolya // Mezhdunarodnyy bukhgalterskiy uchet. 2018. T. 21. № 5 (443). S. 612-622.
CHernikova S. V. Analiz vyezdnykh nalogovykh proverok: puti sovershenstvovaniya i povysheniya rezul tativnosti // Molodoy uchenyy. - 2018. - №16. - S. 177-179.
CHotchaeva M.Z. Analiz rezul tativnosti nalogovykh proverok // Ekonomicheskie nauki. 2018. № 169. S. 11-14.
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 10 mesyatsev 2018 goda na prazdnichnoy kollegii // Ofitsial nyy sayt FNS RF. - 2018.
Otkrytye dannye FNS / Elektronnyy resurs . - Rezhim dostupa URL: https://www.nalog.ru/opendata
Keywords:
tax control, tax authority, tax audit, efficiency effectiveness.
Related Articles
2. FINANCE, CASH AND CREDIT 08.00.10 Pages: 35-40 Issue №19146
TAX DEBT: THE EFFICIENCY OF ITS COLLECTION IN RUSSIA
tax debt
penalties
fines
tax authority
efficiency
Show more
8. FINANCIAL LAW; TAX LAW; BUDGETARY LAW 12.00.04 Pages: 228-233 Issue №18758
Tax audits in the tax control system
taxation
tax control
risk-based approach
tax offenses
tax monitoring
Show more
12. TAX AND CUSTOMS PROBLEMS, FINANCIAL LAW, BUDGET LAW Pages: 131-134 Issue №10779
Tendencies of improvement of tax control
Tax control
on-site tax audit
discovery of documents
the tax burden
Show more
8. FINANCIAL LAW; TAX LAW; BUDGETARY LAW 12.00.04 Pages: 182-186 Issue №16787
Some problems of protecting the rights and legitimate interests of taxpayers in the implementation of tax control
principles of taxation
abuse of law
tax control
protection of the rights of taxpayers
balance of public and private interests
Show more
10. Financial law; Tax law; Budgetary law Pages: 137-142 Issue №11645
RECONSTRUCTION OF THE CONCEPT OF TAX CHECK PLANNING ACCORDING TO CL. 54.1 OF THE TAX CODE OF THE RUSSIAN FEDERATION
THE TAX CODE
tax administration
tax control
tax schemes
on-site tax audit
Show more
REGIONAL AND SECTORAL ECONOMICS Pages: 224-228 Issue №24704
Development of a Methodology for Checking Counterparties to Implement the Principle of Due Diligence
due diligence
methodology
tax control
counterparty
economic security.
Show more
FINANCE Pages: 214-222 Issue №21610
Tax System and Reforms in Modern Europe
tax authorities in the foreign countries
tax
Federal Tax Service of Russia
tax control
Show more
FINANCE Pages: 223-229 Issue №21610
Current Tax Issues Planning in the Digital Economy
taxes
tax planning
tax gaps
tax control
Show more
11. FINANCIAL LAW; TAX LAW; BUDGETARY LAW 12.00.04 Pages: 255-261 Issue №19146
NEW OPPORTUNITIES FOR PUBLIC FINANCIAL CONTROL IN THE CONTEXT OF DIGITALIZATION
digitalization
automated systems
budget control
tax control
Show more
3. PRIVATE LAW (CIVIL) DISCIPLINES Pages: 184-189 Issue №19964
Taxpayer as a Subject of Proving in the Tax Process
taxpayer
rights
evidence
proof
tax control
Show more
