On-site Tax Audits: Modern Realities and Problems of Legal Regulation
( Pp. 36-43)
More about authors
Svetlana A. Savostyanova
Financial University under the Government of the Russian Federation
Moscow, Russian Federation Kirill Yu. Afonin the Faculty of Law
Financial University under the Government of the Russian Federation
Moscow, Russian Federation
Financial University under the Government of the Russian Federation
Moscow, Russian Federation Kirill Yu. Afonin the Faculty of Law
Financial University under the Government of the Russian Federation
Moscow, Russian Federation
Abstract:
Currently, there is an increase in the efficiency and quality of tax audits. A clear and structured analysis of long-term practice allows a more constructive approach to the control of the financial and economic activities of the enterprise with the subsequent identification of offenses. However, with positive dynamics, a certain number of problems still remain. The measures proposed in this article to improve and develop tax control in the Russian Federation are aimed at improving the tax culture of taxpayers, at forming trusting public relations between taxpayers and tax authorities, which will increase tax collection and reduce conflict in tax legal relations.
How to Cite:
Savostyanova S. A., Afonin K. Yu. On-site Tax Audits: Modern Realities and Problems of Legal Regulation // ECONOMIC PROBLEMS AND LEGAL PRACTICE. 2023. Vol. 19. № 3. P. 36-43. (in Russ.) EDN: VAXKBI
Reference list:
Ilyin A.Yu. Mutual agreement procedures in the settlement of tax disputes in a pre-trial procedure / Monograph. 2017.
Boltinova O.V. Tax control. Tax audits/ Allowance. 2022.
Bryzgalin A.V. Tax control and proceedings in cases of tax offenses. Theory and practice of application of Chapter 14 of the Tax Code of the Russian Federation / Monograph. 2007.
Pepelyaev S.G. On-site inspections: efficiency to the detriment of legality/ Journal of Tax Expert. 2023.
Boltinova O.V. Tax control. Tax audits/ Allowance. 2022.
Bryzgalin A.V. Tax control and proceedings in cases of tax offenses. Theory and practice of application of Chapter 14 of the Tax Code of the Russian Federation / Monograph. 2007.
Pepelyaev S.G. On-site inspections: efficiency to the detriment of legality/ Journal of Tax Expert. 2023.
Keywords:
on-site tax audit, tax legal relations, the Federal Tax Service of Russia, problems of on-site tax audits, methods of improving the efficiency of tax audits..
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