Tax audits, its efficiency and effectiveness
( Pp. 44-48)

More about authors
Moroz Viktor V. Cand. Sci. (Econ.), Associate Professor, Professor of the Department of Taxes and Tax Administration Burdakova Anna Yu. Master’s Degree student, Institute of the correspondence and open education
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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:
Moroz V.V., Burdakova A.Y., (2020), TAX AUDITS, ITS EFFICIENCY AND EFFECTIVENESS. Economic Problems and Legal Practice, 1: 44-48.
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Keywords:
tax control, tax authority, tax audit, efficiency effectiveness.