Current Issues of Tax Administration of Certain Categories of Taxpayers
- Авторлар: Smirnova E.1
-
Мекемелер:
- Financial University under the Government of the Russian Federation
- Шығарылым: Том 19, № 1 (2023)
- Беттер: 288-292
- Бөлім: Finance
- URL: https://journals.rcsi.science/2541-8025/article/view/250156
- ID: 250156
Дәйексөз келтіру
Аннотация
This study considers the theoretical foundations and practical aspects of tax administration of certain categories of taxpayers (on the example of the largest), classifies by administration subjects and by control areas. We considered the features of pre-inspection control, as well as the conduct of office and field tax audits, taking into account the specifics of the implementation of activities. The results of the transition to tax monitoring are evaluated, taking into account the feasibility and possibility of transition. Objectives of the research work: to identify the main issues arising in the tax administration of the largest taxpayers as the main entities providing tax revenues. Conclusions obtained during the study: areas of tax administration and prospects for their improvement are highlighted.
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Толық мәтін
##article.viewOnOriginalSite##Авторлар туралы
Elena Smirnova
Financial University under the Government of the Russian Federation
Хат алмасуға жауапты Автор.
Email: elenasmirnova@mail.ru
Cand. Sci. (Econ.), Associate Professor; Associate Professor of the Taxes and Tax Administration Department
Ресей, MoscowӘдебиет тізімі
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- Barulin S.V. Tax monitoring: textbook. —M.: Russines, 2023. 210 p.
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