Topical issues of legal support of tax control
Автор: Miroshnik Svetlana Valentinovna, Nemykina Olesya Evgenyevna, Devyatykh Natalya Vladimirovna
Журнал: Теория и практика общественного развития @teoria-practica
Рубрика: Юридические науки
Статья в выпуске: 19, 2015 года.
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The article analyzes the legal framework of tax control in the Russian Federation. It is concluded that the tax authorities have the power to conduct four types of tax audits. The authors formulate concrete proposals aimed to support the balance between public and private interests in the tax area.
Tax, tax audit, taxpayer, tax authorities, tax inspection, tax system
Короткий адрес: https://sciup.org/14937664
IDR: 14937664
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