On-site Tax Audits: Modern Realities and Problems of Legal Regulation

Capa

Citar

Texto integral

Acesso aberto Acesso aberto
Acesso é fechado Acesso está concedido
Acesso é fechado Somente assinantes

Resumo

Currently, there is an increase in the efficiency and quality of tax audits. A clear and structured analysis of long-term practice allows a more constructive approach to the control of the financial and economic activities of the enterprise with the subsequent identification of offenses. However, with positive dynamics, a certain number of problems still remain. The measures proposed in this article to improve and develop tax control in the Russian Federation are aimed at improving the tax culture of taxpayers, at forming trusting public relations between taxpayers and tax authorities, which will increase tax collection and reduce conflict in tax legal relations.

Sobre autores

Svetlana Savostyanova

Financial University under the Government of the Russian Federation

Autor responsável pela correspondência
Email: sarudenko@inbox.ru
Código SPIN: 2514-1043

Cand. Sci. (Law), Associate Professor at the Department of International and Public Law

Rússia, Moscow

Kirill Afonin

Financial University under the Government of the Russian Federation

Email: 1289kirill@mail.ru

Faculty of Law

Rússia, Moscow

Bibliografia

  1. Ilyin A.Yu. Mutual agreement procedures in the settlement of tax disputes in a pre-trial procedure / Monograph. 2017.
  2. Boltinova O.V. Tax control. Tax audits/ Allowance. 2022.
  3. Bryzgalin A.V. Tax control and proceedings in cases of tax offenses. Theory and practice of application of Chapter 14 of the Tax Code of the Russian Federation / Monograph. 2007.
  4. Pepelyaev S.G. On-site inspections: efficiency to the detriment of legality/ Journal of Tax Expert. 2023.

Arquivos suplementares

Arquivos suplementares
Ação
1. JATS XML
2. Fig. 1

Baixar (83KB)
3. Fig. 2

Baixar (59KB)


Este site utiliza cookies

Ao continuar usando nosso site, você concorda com o procedimento de cookies que mantêm o site funcionando normalmente.

Informação sobre cookies