Comprehensive methodology for assessing the effectiveness of tax control of the Russian Federation in the context of tax payments
Автор: Melnik M.N., Subachev S.Yu.
Журнал: Экономика и бизнес: теория и практика @economyandbusiness
Статья в выпуске: 1-2 (107), 2024 года.
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Tax control is one of the key elements of the public administration system in the Russian Federation. It ensures compliance with legislation in the field of taxation, identifies and suppresses offenses, and also contributes to the replenishment of the budget through tax revenues. The article is devoted to the study of the effectiveness of tax control of the Russian Federation using a comprehensive methodology in the context of tax payments based on statistics from the Federal Tax Service of the Russian Federation.
Tax control, tax audits, desk tax audit, on-site tax audit, tax payments, additional charges
Короткий адрес: https://sciup.org/170202911
IDR: 170202911 | DOI: 10.24412/2411-0450-2024-2-1-28-30