New technologies of tax administration: system analysis in tax control

Шмакова А.В.1
1 Финансовый университет при Правительстве РФ

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Journal paper

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Volume 11, Number 8 (August 2017)

Please, cite as:
Shmakova A.V. Novye tekhnologii nalogovogo administrirovaniya: sistemnyy analiz v nalogovom kontrole // Kreativnaya ekonomika. – 2017. – Tom 11. – № 8. – S. 899-908. – doi: 10.18334/ce.11.8.38221.

Indexed in Russian Science Citation Index: https://elibrary.ru/item.asp?id=30150007
Cited: 4 by 07.12.2023

Abstract:
The article considers the issues of the system analysis in technology of tax bodies during selection of an object for the most complex form of control which is an on-site tax audit.

Keywords: tax administration, tax control, tax authorities, checkout planning, effective tax administration system, new technologies of tax administration, planning of GNP, self-assessment of risks, selection of an object for on-site tax audit

JEL-classification: H20, H21, H26

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References:

Bogdankevich E.V. (2010). Nalogovyy kontrol v segodnyashnikh usloviyakh razvitiya nalogovoy sistemy [Tax control in the current conditions of the development of tax system]. Finance and credit. (3). 69-74. (in Russian).
Imanshapieva M.M. (2015). Nalogovoe administrirovanie subektov malogo predprinimatelstva pri primenenii spetsialnyh rezhimov nalogooblozheniya (po materialam Respubliki Dagestan) [Tax administration of subjects of small business during application of special modes of taxation (using the data of Republic Dagestan)]. Finance and credit. (32). 48-60. (in Russian).
Khanafina K.A. (2014). Nalogovyy monitoring organizatsiy na osnove sredneotraslevyh indikatorov [Tax monitoring of companies based on industry-specific indicators]. Vestnik Rossiyskogo gosudarstvennogo torgovo-ekonomicheskogo universiteta. (12(91)). 61-69. (in Russian).
Nadezhin N.N. (2007). Ponyatie nalogovogo prestupleniya v evolyutsii pravovoy sistemy Rossii XX v [The concept of a tax crime in the evolution of the legal system of Russia in the 21st century]. Nalogi-zhurnal. (6). 45. (in Russian).
Zavilova N.S. (2015). Analiticheskaya rabota kak instrument prinyatiya upravlencheskikh resheniy [Аналитическая работа как инструмент принятия управленческих решений]. Economics. (11). (in Russian).
СПС Консультант Плюс. Retrieved from http://www.consultant.ru/document
Сайт ФНС России. (in Russian). Retrieved from http://www.nalog.ru.

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