Tax audits, its efficiency and effectiveness
( Pp. 44-48)
More about authors
Viktor V. Moroz
Cand. Sci. (Econ.), Associate Professor, Professor of the Department of Taxes and Tax Administration of the Faculty of Taxes, Audit and Business Analysis
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:
Viktor 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.
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