Topical issues of implementation of exit tax audits
( Pp. 110-115)
More about authors
Elena E. Smirnova
Cand. Sci. (Econ.), Associate Professor, Associate Professor of the Taxes and tax administration Department
Financial University under the Government of the Russian Federation
Moscow, Russian Federation Popova Oksana S. starshiy prepodavatel Departamenta nalogov i nalogovogo administrirovaniya
Financial University under the Government of the Russian Federation
Financial University under the Government of the Russian Federation
Moscow, Russian Federation Popova Oksana S. starshiy prepodavatel Departamenta nalogov i nalogovogo administrirovaniya
Financial University under the Government of the Russian Federation
Abstract:
Research writing purposes: to define the main questions of implementation of exit tax audits as important form of tax control and to allocate possibilities of increase in efficiency. The conclusions received during the research: the directions of increase in efficiency of exit tax audits are allocated. Exit tax audits are an effective form of tax control, however their quantity sharply decreases in view of high costs of carrying out. In it communication an important condition of their implementation is improvement of quality of the pretest analysis and the appointed tax control measures which taking into account practical activities of tax authorities allow to increase efficiency of conducting tax audits. The analysis of judicial practice allowing to estimate expediency of such actions as reclamation of documents, interrogation of the witness, conducting examination is made. The order of formation of the approximate sum of additional accruals on income tax of the organizations on the basis of calculation of indicators of accounting and tax reports is shown.
How to Cite:
Elena E.S., Popova O.S., (2020), TOPICAL ISSUES OF IMPLEMENTATION OF EXIT TAX AUDITS. Economic Problems and Legal Practice, 5 => 110-115.
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Keywords:
tax, tax audits, tax control, planning, analysis.
