Method of carrying out the cameral tax inspection of land tax in the Russian Federation

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The article discusses the mechanism for conducting a cameral tax audit on land tax in the Russian Federation. The main purpose of conducting a desk audit on land tax, the stages of this audit and its main types were determined. A brief description of such types of cameral tax audit of land tax in the Russian Federation is given, such as formal verification, arithmetic verification, regulatory verification, direct verification.

Land tax, cameral tax audit, taxpayer, tax authorities, tax declaration, tax offense

Короткий адрес: https://sciup.org/170184877

IDR: 170184877   |   DOI: 10.24411/2500-1000-2018-10251

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