Actual problems of subsequent tax control conducted in form of field tax audits
Автор: Goncharov K.D., Davydov D.V., Paccari A.A.
Журнал: Экономика и бизнес: теория и практика @economyandbusiness
Статья в выпуске: 6-1 (88), 2022 года.
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Despite the fact that the process of field tax audit conducting is regulated strictly, in the course of interaction tax authorities and taxpayers commit offenses that regularly become the subject of litigations, which indicates the possible presence of legal uncertainty, which needs to be eliminated in order to increase the effectiveness of such interaction. The abovementioned determined the purpose of this article, which is to conduct a qualitative review of the current practice of conducting field tax audits to identify possible problems regarding the subject, extension, suspension and depth of a field tax audit.
Subsequent tax control, field tax audit, subject of field tax audit, depth of field tax audit, term of field tax audit
Короткий адрес: https://sciup.org/170195117
IDR: 170195117 | DOI: 10.24412/2411-0450-2022-6-1-106-110
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