Impact of tax monitoring on improvement of tax administration

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In this article the definitions of the concepts of tax monitoring and tax administration are revealed. Foreign experience in the relation of application of this form of tax control is considered. The features of tax monitoring, and its impact on tax administration in the Russian Federation are analyzed.

Tax monitoring, form of tax control, tax administration, management of a tax system, horizontal monitoring

Короткий адрес: https://sciup.org/170186161

IDR: 170186161   |   DOI: 10.24411/2500-1000-2019-10817

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