Influence of tax administration on increasing budget income
Автор: Bikchurin A.F.
Журнал: Экономика и социум @ekonomika-socium
Рубрика: Основной раздел
Статья в выпуске: 12 (67), 2019 года.
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The article discusses the role of tax administration in the process of replenishing the revenue side of budgets due to the collection of tax payments. The analysis of the dynamics of non-oil and gas revenues of the consolidated budget of the Russian Federation, formed at the expense of the collected taxes and fees in the country. The article substantiates that the core of tax administration is tax control, the most effective form of which is tax audits. The effectiveness of tax audits is determined based on the dynamics of the amounts of additionally accrued taxes, penalties and interest. The main priorities in the field of tax policy are highlighted.
Tax administration, budget revenues, non-oil and gas revenues, tax revenues, tax control
Короткий адрес: https://sciup.org/140247316
IDR: 140247316