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Economics, 2022
The subject of tax control is the tax authorities and the taxpayer. One of the peculiarities of tax control is that it must be highly organized, which is the basis for maximally summarizing SR 80 information on taxable transactions. Achieving this governance goal obliges the tax system to develop modern legal standards for the entire set of ...
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The subject of tax control is the tax authorities and the taxpayer. One of the peculiarities of tax control is that it must be highly organized, which is the basis for maximally summarizing SR 80 information on taxable transactions. Achieving this governance goal obliges the tax system to develop modern legal standards for the entire set of ...
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MANAGEMENT OF TAX CONTROL: THE PERSPECTIVE OF THE TAX MARKETING
EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA, 2020The purpose of the article is to consider the possibility of using marketing tools in tax control. The authors proved the incompleteness of the applied tax control methodology. A model of tax marketing of tax control management is proposed to increase the competitiveness of territories.
A. A. SOZINOVA, N. V. PALKINA
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INTERNAL TAX CONTROL FOR TAX MONITORING PURPOSES
EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA, 2021Internal tax control is not only an effective way to manage the tax function of an organization, but also a prerequisite for the transition of organizations to a tax monitoring system. For the purposes of joining the new system, organizations must have a well-configured internal control system, which has all the neces-sary elements for monitoring ...
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Tax Avoidance and Social Control
2020This study presents a model in which heterogenous, risk-averse agents can use either (legal) tax optimisation or (illegal) tax evasion to reduce their tax burden and thus increase their utility. In addition to introducing individual variables like risk aversion or income, we allow agents to observe the behaviour of their neighbours.
Markus Diller +2 more
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TAX COMPLIANCE: TAX CONTROL OR TAX MORALITY?
Herald of Omsk University. Series: Economics, 2019Studies of the factors of tax behavior are still actual in modern conditions for many countries of the world due to the presence of a significant sector of opportunistic behavior. In connection with a very wide range of motivational factors, the identification of the most effective ones in terms of their impact on tax compliance is required.
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Экономика и предпринимательство, 2021
В статье раскрывается понятие «налоговый контроль» и предлагаются возможные пути его совершенствования в России. В данной статье авторы рассматривают подходы к совершенствованию механизма налогового контроля в контексте обеспечения экономической безопасности.
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В статье раскрывается понятие «налоговый контроль» и предлагаются возможные пути его совершенствования в России. В данной статье авторы рассматривают подходы к совершенствованию механизма налогового контроля в контексте обеспечения экономической безопасности.
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Tax Administration and Control. Tax Policy of the State
2018Purpose The purpose of this paper is to study public administration of the tax system, in particular, development and implementation of public tax policy and execution of tax administration and control, as well as to evaluate the suitability of the tax system management in modern Russia.
Irina V. Gashenko +2 more
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Improving tax control: tax risks and control data
Courier of Kutafin Moscow State Law University (MSAL))The article is devoted to new opportunities for using digital technologies of the Federal Tax Service, analysis of changing, in connection with this, requirements for accounting programs, innovative methods of conducting analytical work of tax authorities to identify deviations and gaps in key reporting indicators, financial statements provided by ...
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РОССИЙСКАЯ НАУКА: АКТУАЛЬНЫЕ ИССЛЕДОВАНИЯ И РАЗРАБОТКИ. Сборник научных статей XII Всероссийской научно-практической конференции. Часть 2, 2021
Darya Dmitrievna Bocharova +1 more
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Darya Dmitrievna Bocharova +1 more
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TAX MONITORING AND INTERNAL TAX CONTROL: APPLICATION OPPORTUNITIES
EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA, 2023The article provides a comparative analysis of tax monitoring and internal tax control. The purpose of the study is to determine the scope of application and advantages of tax monitoring and internal tax control to improve the efficiency of the taxation system.
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