Tax control of commercial organizations in St. Petersburg
Автор: Simankov A.S.
Журнал: Экономика и социум @ekonomika-socium
Рубрика: Основной раздел
Статья в выпуске: 1 (68), 2020 года.
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The main source of revenue for the budget is taxes. Taxes are mandatory payments levied by the state, both from legal entities and individuals. The article considers the implementation of tax control by officials over compliance with tax legislation by taxpayers, as well as the correctness of calculation, completeness and timeliness of making taxes and other payments established by the legislation of the Russian Federation to the relevant budget and state extra-budgetary funds.
Taxation, tax control, documentary control, tax audit, desk audit, field audit, tax legislation
Короткий адрес: https://sciup.org/140247672
IDR: 140247672