THE WORK OF THE TAX AUTHORITIES TO CONTROL THE CALCULATION AND PAYMENT OF VAT BY TAXPAYERS
( Pp. 53-57)
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 Grechina Anna I. studentka fakulteta Nalogov i nalogooblozheniya
Financial University under the Government of the Russian Federation
Financial University under the Government of the Russian Federation
Moscow, Russian Federation Grechina Anna I. studentka fakulteta Nalogov i nalogooblozheniya
Financial University under the Government of the Russian Federation
Abstract:
Taxes are a systemic element of the economy that determines the financial well-being of the company. The correct organization of control work of tax authorities allows to increase significantly receipts of payments in the budget, thus without comprehensive and correct assessment of its results identification of the most effective directions of tax control of calculation and payment by taxpayers of the VAT is impossible.
How to Cite:
Viktor V.M., Grechina A.I., (2018), THE WORK OF THE TAX AUTHORITIES TO CONTROL THE CALCULATION AND PAYMENT OF VAT BY TAXPAYERS. Economic Problems and Legal Practice, 2 => 53-57.
Reference list:
Nalogovyy kodeks RF.
Nalogovoe administrirovanie: uchebnik / pod red. O.A. Mironovoy, F.F. KHanafeeva.- 3-e izd. - Yoshkar-Ola: OOO String , 2015.
Nalogi i nalogovoe administrirovanie: uchebnik / pod red. M.V. Mishustina. - M.: Prosveshchenie, 2015.
KHarakteristika nalogovogo kontrolya osushchestvlyaemogo nalogovymi organami Rossii. Stat ya. Moroz V.V., Biznes v zakone . Ekonomiko-yuridicheskiy zhurnal, №6. M.: Izdatel skiy dom YUr-VAK , 2015 g.
Nalogovaya sistema RF na sovremennom etape ee razvitiya. Stat ya. Moroz V.V., Biznes v zakone . Mezhdunarodnyy ekonomiko-yuridicheskiy zhurnal, №6. M.: Izdatel skiy dom YUr-VAK , 2013g.
Elektronnaya versiya zhurnala Rossiyskiy nalogovyy kur er - www.rnk.ru
Ofitsial nyy sayt Federal noy nalogovoy sluzhby RF. - http://www.nalog.ru.
Rossiyskiy nalogovyy portal Elektronnyy resurs . - Rezhim dostupa: www.taxpravo.ru
Nalogovoe administrirovanie: uchebnik / pod red. O.A. Mironovoy, F.F. KHanafeeva.- 3-e izd. - Yoshkar-Ola: OOO String , 2015.
Nalogi i nalogovoe administrirovanie: uchebnik / pod red. M.V. Mishustina. - M.: Prosveshchenie, 2015.
KHarakteristika nalogovogo kontrolya osushchestvlyaemogo nalogovymi organami Rossii. Stat ya. Moroz V.V., Biznes v zakone . Ekonomiko-yuridicheskiy zhurnal, №6. M.: Izdatel skiy dom YUr-VAK , 2015 g.
Nalogovaya sistema RF na sovremennom etape ee razvitiya. Stat ya. Moroz V.V., Biznes v zakone . Mezhdunarodnyy ekonomiko-yuridicheskiy zhurnal, №6. M.: Izdatel skiy dom YUr-VAK , 2013g.
Elektronnaya versiya zhurnala Rossiyskiy nalogovyy kur er - www.rnk.ru
Ofitsial nyy sayt Federal noy nalogovoy sluzhby RF. - http://www.nalog.ru.
Rossiyskiy nalogovyy portal Elektronnyy resurs . - Rezhim dostupa: www.taxpravo.ru
Keywords:
tax, VAT, VAT refund, tax deductions, tax control.
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